Results 261 to 270 of about 668,375 (295)

CEO Turnover and Audit Pricing

Accounting Horizons, 2014
SYNOPSIS This study examines the relationship between CEO turnover in client companies and the fees charged by their audit firms. We propose that forced CEO turnover (such as dismissals) pose higher business and audit risks for the audit firm than voluntary turnover (such as retirements); further, greater risk leads to higher audit ...
Hua-Wei Huang, Robert J. Parker, Yun-Chia Anderson Yan, Yi-Hung Lin   +3 more
openaire   +1 more source

The Provision of Non‐audit Services and the Pricing of Audit Fees

Journal of Business Finance & Accounting, 1997
There have been a number of studies examining audit fees and this research has covered various nations. Recent legislation in Norway requires a company to disclose information on the audit fee and the fees for non‐audit services paid to its auditor. Using this data, models of audit fee structure are developed.
openaire   +1 more source

A Survey of Audit Pricing in Ireland

International Journal of Auditing, 2002
Many studies have been conducted on the market for audit services in the United States, the United Kingdom, Australia and other countries, but many countries, including Ireland, have not been studied in detail. This paper examines the audit services market in Ireland.
Daniel T. Simon, Mark H. Taylor
openaire   +1 more source

Trust of the Crowd and Audit Pricing

SSRN Electronic Journal, 2018
Using a novel dataset that captures public perceptions of the trustworthiness of client firms by extracting and converting social media feeds into an index, we find that auditors charge higher fees for client firms with lower trustworthiness, as client firms with higher trustworthiness are less likely to incur lawsuits. This correlation is stronger for
Konan Chan, Jianxin Cui, Weiyu Kuo, Tse-Chun Lin   +3 more
openaire   +1 more source

Accounting Accruals, Audit Quality, and Audit Pricing

European Accounting Review, 2023
openaire   +4 more sources

Regulatory Auditing and Ramsey Pricing

1991
Truthful revelation mechanisms with auditing have the undesirable property that audits are not actually performed in equilibrium because all inference problems have been solved. A model is proposed in which the inference problem is preserved by separating the regulatory and auditing functions and transfers are costly.
Garvie, Devon, Garvie, Devon
openaire   +1 more source

Urban agglomeration and audit pricing

International Journal of Banking, Accounting and Finance, 2016
An underlying assumption in audit pricing literature is that the audit market is national in nature. However, urban economics literature clearly demonstrates an 'urban premium' due to urban externalities such as knowledge spillovers and the higher ability of workers in metropolitan areas.
openaire   +1 more source

Does ESG Performance Affect Audit Pricing? Evidence From China

International Review of Financial Analysis, 2023
Yunling Song
exaly  

Audit Pricing of Hard-to-Read Annual Reports

Asia-Pacific Journal of Accounting and Economics, 2022
Taejin Jung, Meeok Cho, Woo-Jong Lee
exaly  

Tax Haven Use, the Pricing of Audit and Non-Audit Services, Suspicious Matters Reporting Obligations and Whistle Blower Hotline Facilities: Evidence From Australian Financial Corporations

Journal of Contemporary Accounting and Economics, 2021
Grantley Taylor, Saurav K. Dutta, Ahmed Al-Hadi   +2 more
exaly