Results 1 to 10 of about 22,479 (295)
Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees [PDF]
Journal of Business Finance and Accounting, 2011 Abstract: This paper extends prior research on the relationship between governance quality and auditor remuneration. We examine the influence of audit committee effectiveness (ACE), a proxy for governance quality, on audit fees (AF) and non‐audit services fees (NASF) using a new composite measure comprising audit committee independence, expertise ...
Mahbub Zaman, Roszaini Haniffa
exaly +7 more sources
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 +3 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
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
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Audit fees, non-audit fees and access to finance: Evidence from India
Journal of International Accounting, Auditing and Taxation, 2021 Abstract This paper examines the impact of audit and non-audit fees on firms’ ability to access finance by reducing their capital constraints. Unlike previous studies, which examined this phenomenon in developed economies, this paper focuses on one of the largest, albeit developing, economies in the world: India.
Diogenis Baboukardos, Thankom Arun
exaly +3 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
Procedia, Social and Behavioral Sciences, 2012 AbstractAlthough the main objective of the financial auditing is represented by the expression of an opinion regarding the accuracy of the financial statement, the greatest financial frauds at international level have proven the complicity of the auditor to their commitment.
Ioan-Bogdan Robu
exaly +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
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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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