Results 261 to 270 of about 22,479 (295)
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The Provision of Non-audit Services and the Pricing of Audit Fees
Journal of Business Finance and Accounting, 1997There have been a number of studies examining audit fees and this research has covered various nations. Recent legislation in Norway requires a company to disclose information on the audit fee and the fees for non‐audit services paid to its auditor. Using this data, models of audit fee structure are developed.
Michael Firth
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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 ...
Muhammad Jahangir Ali
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The impact of the global financial crisis on audit and non-audit fees
Managerial Auditing Journal, 2015Purpose – The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach – Audit and non-audit ...
Irina Alexeyeva, Tobias Svanström
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Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom
Abacus, 2008The accounting profession has come under increased scrutiny over recent years about the growing number of non‐audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing substantial amounts of non‐audit services to clients may make it more likely that auditors ...
Ilias G Basioudis, Marshall A Geiger
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Changes in NHS Trust Audit and Non-Audit Fees
Public Money & Management, 2008 We 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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Determinants of Audit Fees and Non-audit Fees for Listed UK Companies
, 2010 This study mainly examines the characteristics of financial distress, earnings management, executive remuneration and low balling simultaneously determine audit and non-audit fees. Single-equation models are utilized in this research for both audit and non-audit fee models by using a sample of listed UK companies in FTSE for the period 2001-2010.
Zhu, Yan
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Determinants and consequences of non‐audit service fees
Managerial Auditing Journal, 2007PurposeThis paper aims to provide preliminary evidence on the determinants of non‐audit service provision and whether the provision of such services impairs auditors' independence in the context of Bangladesh.Design/methodology/approachBoth univariate and multivariate regression methodologies are used to test the hypotheses. Signaling theory is used to
Ahsan Habib, Ainul Islam
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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
openaire +1 more source
Corporate social responsibility and non-audit service fees
Asia-Pacific Journal of Accounting & Economics, 2021In this study, we examine the association between corporate social responsibility (CSR) and the purchase of non-audit service (NAS).
Jong-Yu Paula Hao +2 more
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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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