Results 251 to 260 of about 668,375 (295)
Some of the next articles are maybe not open access.
The effect of political visibility on audit effort and audit pricing
Accounting & Finance, 2010AbstractThis study examines whether auditors adjust their effort and pricing decisions for political visibility. We argue, from the behavioural literature, that political visibility will create the need for more justification by auditors. Using data on actual audit fees, hours and billing rates for a sample of New Zealand public sector companies, we ...
Nives Botica Redmayne +2 more
openaire +1 more source
Audit Pricing in the Pension Plan Audit Market
Accounting and Business Research, 1997Abstract The economic determinants of audit fees have been examined extensively among public companies, both in the US (e.g. Simunic, 1980; Gist, 1992) and internationally (e.g. Anderson and Zhegal, 1994). These studies have been based on audits of publicly-traded firms, which were surveyed to determine the audit fees.
openaire +1 more source
The Impact of Group Audit Arrangements on Audit Quality and Pricing
SSRN Electronic Journal, 2014Regulators have raised concerns about the quality of group audits, particularly where other component auditors are involved. These other component auditors may be affiliated (i.e. part of the principal auditor’s network) or unaffiliated with the principal auditor.
Elizabeth Carson +3 more
openaire +1 more source
Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices [PDF]
Journal of Accounting and Management Information Systems, 2014 The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed that complexity of business transaction is the only ...
Zahid Irshad Younas +2 more
openaire +2 more sources
Retail Investor Attention and Audit Pricing
Journal of Information SystemsABSTRACT Using a recently developed proxy for retail investor attention to 10-K filings on EDGAR, we investigate the relationship between retail investor attention and audit fees. We find that retail investor attention is positively related to audit fees and negatively related to earnings quality. Our result is consistent with the notion
Myojung Cho, Feiqi Huang, Xin Luo
openaire +1 more source
iXBRL Adoption and the Pricing of Audit Services
Journal of Information SystemsABSTRACT This study examines how inline XBRL (iXBRL) mandatory adoption impacts audit fees. Although iXBRL can make financial reporting information accessible to a wide range of external stakeholders, the presentation format change should have no impact on audit pricing.
Xu Cheng +4 more
openaire +1 more source
Audit Pricing of Shared Leadership
SSRN Electronic Journal, 2016This study explores audit implications of shared leadership in client firms. Shared leadership via co-CEO appointments may lead to either suboptimal or optimal managerial decisions, depending on the conflicting or complementary dynamics between multiple CEOs.
Youn-Sik Choi +3 more
openaire +1 more source
Macroeconomic Uncertainty and Audit Pricing
Accounting Horizons, 2019SYNOPSIS This paper examines the association between macroeconomic uncertainty and audit fees. Using the volatility index from the Chicago Board Option Exchange to proxy for macroeconomic uncertainty and a sample of U.S. firms from 2002 to 2014, we document that macroeconomic uncertainty is negatively associated with audit fees and that ...
Jengfang Chen +3 more
openaire +1 more source
Review of Quantitative Finance and Accounting, 2019
We examine the relationship between CEO tenure and audit fees. After controlling for client and auditor attributes in the analyses, we find that audit fees are higher in the initial 3 years of CEOs’ service, suggesting that CEOs in their early career are more likely to show high risk-taking behavior and manage earnings that increases the probability of
Santanu Mitra +3 more
openaire +1 more source
We examine the relationship between CEO tenure and audit fees. After controlling for client and auditor attributes in the analyses, we find that audit fees are higher in the initial 3 years of CEOs’ service, suggesting that CEOs in their early career are more likely to show high risk-taking behavior and manage earnings that increases the probability of
Santanu Mitra +3 more
openaire +1 more source
Empirical Evidence on the Effect of Audit Structure on Audit Pricing.
Auditing: A Journal of Practice & Theory, 1994Abstract Structured decision aids are designed to focus the decision maker on relevant information to improve effectiveness, and to improve audit efficiency by reducing the time needed to develop or organize approaches to the audit problems.
openaire +1 more source