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
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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
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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
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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
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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
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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
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Current Year Audit Opinion and Next Year Audit Fees: Does Family Ownership Matter? [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 The paper aims to investigate the association between current year audit opinion and the pricing of the next year audit mission and whether this relationship differs with different nature of ownership (family – non-family) in the Egyptian setting.
هبة الله بدوى
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The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
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FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE
Jurnal Akuntansi Kontemporer, 2023 Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried
Jovan Krishna Lauwangsa +3 more
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Does insider selling affect audit fees?
China Journal of Accounting Studies, 2020 Using a sample of Chinese A-share listed companies from 2006 to 2016, this paper examines the impact of insider selling on audit fees. The results show that auditors of clients with higher insider selling tend to charge higher fees.
Hualing Yang, Yunbiao Ma
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