Cogent Business & Management, 2023 This study examines the moderating effect of audit fee on the relationship between board structure and the likelihood of financial statements fraud (LFSF).
Lucas Ekiru Kaituko +2 more
doaj +1 more source
Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of non-financial firms in Nigeria.
Chinedu Francis Egbunike +3 more
doaj +1 more source
PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
Monex: Journal Research Accounting Politeknik Tegal, 2020 This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017.
Zahra Ismi Fauziyyah +1 more
doaj +1 more source
Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee
AFRE (Accounting and Financial Review), 2021 This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia
Yeni Anggriani +2 more
doaj +1 more source
The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee [PDF]
مطالعات تجربی حسابداری مالی, 2020 This paper is aimed to review the effects of financial professional expertise of the auditIn this study, we investigated the effect of audit committee members’ financial expertise on the relationship between the environmental risks of the company ...
Rafik Baghoomian, Erfan Mohammadi
doaj +1 more source
HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY
Jurnal Akuntansi Universitas Jember, 2018 This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to ...
Aprilya Dwi Yandari, Erina Sudaryati
doaj +1 more source
Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan
Jurnal Ilmiah Akuntansi, 2020 The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company ...
Robertus Nakacama Erik Tat +1 more
doaj +1 more source
Factors influencing independent audit fees: Multi-group analysis PLS-SEM and moderate mode [PDF]
Management Science Letters, 2019 This study is conducted to investigate the levels of factors influencing audit fees for clients of Vietnamese garment and textile firms. Data are collected from 186 auditors in independent audit firms in Vietnam.
Manh Dung Tran +5 more
doaj +1 more source
Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]
, 2010 This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Abidin, S. +6 more
core +1 more source
Auditor’s specialization and audit fee in military-connected firms
Jurnal Akuntansi dan Auditing Indonesia, 2020 The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 ...
Almira Zuniga Setiadi, Iman Harymawan
doaj +1 more source