Results 21 to 30 of about 668,375 (295)
Audit fees during the COVID-19 pandemic: empirical evidence from financial sector firms in Indonesia [PDF]
AJAR (Asian Journal of Accounting Research)PurposeThis study aims to investigate the impact of the COVID-19 pandemic on audit fees in Indonesia’s financial sector. It explores how increased audit risk, regulatory demands and organizational changes influenced audit pricing during a period of ...
Gatot Soepriyanto +2 more
doaj +1 more source
The effect of audit market structure on audit quality and audit pricing in the private‐client market [PDF]
Journal of Business Finance & Accounting, 2019 AbstractThis study examines whether audit market structure affects audit quality and audit pricing. We analyze two conceptually distinct dimensions of market structure: audit market concentration and client mobility. Focusing on the private‐client segment of the Belgian audit market, we compare the pricing and quality effects of market structure ...
van Raak, J. +3 more
openaire +2 more sources
Determinants of the production and profitability of audit services in Tunisia [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Purpose – This paper aims to identify the significant determinants of the production and profitability of audit services in Tunisia. Design/methodology/approach – Based on a sample of 299 audit engagements from Tunisian audit firms and spanning the ...
Mouna Hamza
doaj +1 more source
Corporate Governance Structure, Political Connections, and Transfer Pricing on Tax Aggressiveness
Sriwijaya International Journal of Dynamic Economics and Business, 2022 This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory.
Kenny Ardillah, Yola Vanesa
doaj +1 more source
Mandatory partner rotation, audit timeliness and audit pricing
Managerial Auditing Journal, 2021 PurposeThe purpose of this study is to provide further evidence on the ongoing debate on the costs and benefits of mandatory audit partner rotation (MPR). Specifically, this study examines how MPR simultaneously affects audit reporting lag (ARL) and audit fees (AFs).Design/methodology/approachA simultaneous approach was adopted to further shed light on
Azizkhani, Masoud +3 more
openaire +3 more sources
The Effect audit pricing on earnings management among non-financial listed firms in Nigeria.
FUDMA Journal of Accounting and Finance Research (FUJAFR)This study investigates the effect of audit pricing, measured through normal and abnormal audit fees, on real earnings management (REM) in Nigerian non-financial listed firms.
Fatimat Olajide +3 more
doaj +1 more source
Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?
Cogent Business & Management, 2023 This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle. Specifically, we examine the moderating effect of audit time lag on the audit firm industry specialization and audit fees ...
Ebenezer Nana Yeboah +2 more
doaj +1 more source
Generalist CEOs and Audit Pricing
SSRN Electronic Journal, 2021 SUMMARY We analyze the consequences of a firm hiring a generalist CEO in terms of the audit fees paid by the firm. We find that audit fees of clients with generalist CEOs are higher than those of clients with specialist CEOs. This relation is robust to considering managerial ability, other CEO characteristics, various fixed effects ...
Zhiming Ma, Rencheng Wang, Kaitang Zhou
openaire +3 more sources
Advanced Energy Materials, EarlyView.This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar +7 more
wiley +1 more source
BMJ OpenObjectives This study investigates the relationship between flat rate pricing for unlimited alcohol consumption in restaurants and bar and problematic alcohol consumption patterns identified by the Alcohol Use Disorders Identification Test (AUDIT) during
Hiroyasu Iso +5 more
doaj +1 more source