The Relationship between Non-Audit Service Fees and Audit Fees in the Banking Sector in Malaysia [PDF]
International Journal of Management Studies, 2006 The issue of audit fees and non-audit fees charged by the audit firms has been discussed regularly in accounting and auditing literature. Recently, due to the corporate scandals in United States, the issue is discussed together with a host of revelations
Rohami Shafie +2 more
doaj +4 more sources
How does negative new media coverage impact audit fees, cost cover, or risk premium? Based on the data from WeChat official account by Crawler Technology. [PDF]
PLoS ONEThis study empirically investigates the relationship between negative new media coverage and audit fees by collecting a sample of nonfinancial listed companies on the main board of the Shanghai Stock Exchange (SSE) from 2017 to 2019, along with data on ...
Tao Feng +3 more
doaj +2 more sources
The determinants of non-audit fees in French firms [PDF]
Management Science Letters, 2013 This study analyzes the determinants of non audit-fees for a sample of 67 French companies belonging to the SBF 120 index during the period 2005-2007.
Emna Jedidi Hentati, Faouzi Jilani
doaj +2 more sources
Non-audit service fees and financial reporting quality: a meta-analysis [PDF]
SSRN Electronic Journal, 2012 Auditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between corporate managers and outside shareholders, auditors are hired to provide independent assurance that financial ...
Habib, A
core +4 more sources
The effects of non-audit fees on audit fees during the financial crisis [PDF]
REGE Revista de GestãoPurpose – This study examines the impact of non-audit fees, auditor tenure, and auditor size on audit fees in Germany, France, Italy, and Spain, separately and collectively, for a large sample of non-financial companies during the 2008/2009 global ...
Maria I. Kyriakou
doaj +2 more sources
Ownership structure and audit fees: Evidence from Sub-Saharan Africa [PDF]
Accounting, 2023 This study examines the factors affecting audit fees in firms listed primarily in Sub-Saharan Africa countries by focusing on the relationship between ownership structure and audit fees.
Gibson Munisi
doaj +1 more source
Evolution of Audit Fees - Perspective on Auditors' Risks [PDF]
Audit Financiar, 2022 Audit fees are among the essential concerns of audit firms and regulators. The paper's objective is to analyze the evolution of audit fees collected by auditors.
Andreea Claudia CRUCEAN +1 more
doaj +1 more source
Fair Value Accounting for Non-Current Assets and its Role in Determining Auditing Fees
Scientific Journal of King Faisal University: Humanities and Management Sciences, 2021 The study aimed to identify the role of non-current assets’ fair value in determining audit fees, in addition to studying the impact of non-current assets’ fair value on audit fees.
Nidal Omar Zalloum +1 more
doaj +1 more source
The effects of IFRS adoption and Big 4 audit firms on audit and non-audit fees: Evidence from Ghana [PDF]
Contabilitate şi Informatică de Gestiune, 2018 The study was conducted to examine the effect of IFRS adoption on audit and non-audit fee and also the relationship between the big4 audit firm and audit and non-audit fees.
Alhassan Musah +2 more
doaj +1 more source
Internal Audit Function and Audit Fees: Evidence from Nigeria
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021 The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali +1 more
doaj +1 more source