Results 11 to 20 of about 9,854 (253)
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
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
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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
doaj +1 more source
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
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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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
doaj +1 more source
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
doaj +1 more source