Results 261 to 270 of about 193,026 (301)
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Do high-reputation companies pay more non-audit fees?
Accounting Research Journal, 2021PurposeThe purpose of this study is to investigate the association between companies’ reputation and their purchase of non-audit services (NAS).Design/methodology/approachThis study measures company reputation using the reputation scores from Fortune’s “America’s Most Admired Companies” list.
Xuan Huang, Fei Kang
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Ownership composition and non-audit service fees
Journal of Business Research, 2007Abstract This study examines the empirical relationship between the institutional stock ownership and the relative level of non-audit service fees. We suggest that the presence of sophisticated investors like institutional shareholders determines the effectiveness of stockholder monitoring of corporate affairs including audit and non-audit management
Santanu Mitra, Mahmud Hossain
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Client Importance, Non-audit Fees, and Abnormal Accruals
SSRN Electronic Journal, 2001We use data on audit and non-audit fees paid to auditors, disclosed in proxy statements under SEC auditor independence rules, to assess whether client importance to auditor is associated with abnormal accruals. Our sample consists of 1,864 clients of Big-5 audit firms that revealed audit and non-audit fees in proxy statements filed between February 5 ...
Hyeesoo Chung, Sanjay Kallapur
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Audit and Non‐Audit Fees: New Zealand Evidence
Pacific Accounting Review, 2006This study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client. We argue that audit fees will be cross‐subsidised in a particular way: they will be reduced dollar for dollar by the expected profi ts from nonaudit work that is ‘tied’ to the engagement in the sense that such ...
Paul Dunmore, Yingxin Sarah Shao
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Advances in Accounting, 2003
Abstract Since the early 1990s the accounting profession has been in the midst of a debate about the deleterious effects of public accounting firms providing non-audit services to their audit clients. In response to increasing demand for regulation curbing the growth of non-audit services provided by auditing firms and to provide greater transparency
Govind S Iyer +2 more
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Abstract Since the early 1990s the accounting profession has been in the midst of a debate about the deleterious effects of public accounting firms providing non-audit services to their audit clients. In response to increasing demand for regulation curbing the growth of non-audit services provided by auditing firms and to provide greater transparency
Govind S Iyer +2 more
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Non-audit fees, disclosure and audit quality
European Accounting Review, 1999This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors' shareholdings and ...
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The Effect of Audit Committee Characteristics and Non-Audit Fees on Audit Fees
SSRN Electronic Journal, 2001This study examines the association between audit committee characteristics and audit fees, using data gathered under the recent SEC fee disclosure rules. We hypothesize that audit fees will be higher in the presence of an active and independent audit committee. Our base our hypothesis upon two premises.
Lawrence J. Abbott +3 more
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Changes in NHS Trust Audit and Non-Audit Fees
Public Money & Management, 2008We examine how NHS trust audit and non-audit (consultancy) fees changed between 1997 and 2004, providing longitudinal evidence during a period of increased public expenditure and rapid restructuring. We find that audit fees rose dramatically over the period, though non-audit fees fell substantially.
Clatworthy, Mark A +2 more
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The impact of audit committee effectiveness on audit fees and non-audit service fees
Accounting Research Journal, 2018Purpose The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach The authors construct a composite audit committee effectiveness measure incorporating audit committee independence, diligence, size, financial ...
Ali, Muhammad J. +2 more
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Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding
SSRN Electronic Journal, 2007We investigate whether auditor independence is compromised by either the mix of audit and non audit services (NAS), or simply unusually large NAS or audit fees. The results help reconcile apparently conflicting evidence in prior studies linking NAS and indicators of earnings management, as well as providing new insights on the relation between the ...
Jeff J. Coulton +2 more
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