Results 11 to 20 of about 10,631 (258)
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
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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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The Relationship between Non-Audit Service Fees and Audit Fees in the Banking Sector in Malaysia
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
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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
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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.
Alrashidi, Rasheed +2 more
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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
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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 +3 more
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Environmental Information Disclosure and Auditing of Listed Companies in Heavy Pollution Industries [PDF]
E3S Web of Conferences, 2020 Concentrating on environmental issues in financial statement auditing is the main way for auditors to fulfill their environmental protection responsibilities. By studying the impact of environmental information disclosure on audit fees and audit opinions,
Xiao Shi
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Impact of economic policy uncertainty on audit fees: Evidence from Chinese listed companies [PDF]
Problems and Perspectives in Management, 2023 High economic policy uncertainty in China amplifies operational risks and managerial pressure for businesses while driving the demand for independent audits.
Ming Cheng, Chonlavit Sutunyarak
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Non-audit services and auditor independence: Norwegian evidence
Cogent Business & Management, 2016 We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance.
Yu (Elli) Zhang, David Hay, Claus Holm
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