Results 11 to 20 of about 193,026 (301)

Corporate Governance Quality, Audit Fees and Non-Audit Services Fees [PDF]

SSRN Electronic Journal, 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 ...
Zaman, Mahbub, Hudaib, Mohammed, Haniffa, Roszaini   +2 more
openaire   +6 more sources

Non-audit fees and auditor independence: Nigerian evidence [PDF]

Managerial Auditing Journal, 2019
Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach The study adopts an interpretivist approach.
Onulaka, P, Shubita, M, Combs, A
openaire   +1 more source

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, Benedict Arthur, Williams Kwarteng, Pious Opoku   +3 more
doaj   +1 more source

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, Vanya Amartyazenna Suryadi, Yang Elvi Adelina, Vania Pradipta Gunawan   +3 more
doaj   +1 more source

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
doaj   +1 more source

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.
Alrashidi, Rasheed, Baboukardos, Diogenis, Arun, Thankom   +2 more
openaire   +2 more sources

Product Market Competition and Audit Fees: Auditor Industry Specialization as A Moderating Variable

Jurnal Dinamika Akuntansi dan Bisnis, 2021
This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable.
Naila Nisrina
doaj   +1 more source

The Role of Family Business in Selecting Audit Quality

IJEBD (International Journal of Entrepreneurship and Business Development), 2021
This study concerns with a descriptive analysis of the differences between family business and non-family business as seen from audit fees and audit quality. Audit quality is measured from the size of KAP and industry specialization.
Titis Puspitaningrum Dewi Kartika
doaj   +1 more source

Women leading the audit process and audit fees: A European study

European Research on Management and Business Economics, 2023
This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The results
Josep Garcia-Blandon, Josep Maria Argilés-Bosch, Diego Ravenda, David Castillo-Merino   +3 more
doaj   +1 more source

And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]

, 2003
While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Alan Goodacre, Beattie, Beattie, Beattie V., Beattie V., CGAA, Choi, Data, Farrell J., Financial Reporting Council, Fisher L., FRC, Goddard M., Hogan, Ivancevich, Iyer V. M., Krouse C. G., Kwon S. Y., Minyard, Minyard D. H., Moizer P., Office, Office, Office, Office, Philip Ashton, Stella Fearnley, The, Vivien Beattie, Wolk, Wolk   +30 more
core   +2 more sources