Results 271 to 280 of about 22,479 (295)

Client Importance, Non-audit Fees, and Abnormal Accruals

SSRN Electronic Journal, 2001
We 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
openaire   +1 more source

Evidence on the Joint Determination of Audit and Non‐Audit Fees

Journal of Accounting Research, 2003
AbstractIn this study we investigate whether the characteristics of clients, auditors, and the auditor‐client relationship simultaneously determine audit and non‐audit fees. As done in prior studies, we maintain that fees proxy for the level of service provided and follow the physical flow of knowledge.
Scott Whisenant, Srinivasan Sankaraguruswamy, K. Raghunandan   +2 more
openaire   +1 more source

Audit and Non‐Audit Fees: New Zealand Evidence

Pacific Accounting Review, 2006
This 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
openaire   +1 more source

Audit and non-audit fees and capital market perceptions of auditor independence

Journal of Accounting and Public Policy, 2004
Abstract This study provides evidence on whether auditor independence-in-appearance, proxied by earnings response coefficients, is related to the non-audit fee ratio (non-audit to total fees from a client) or client importance (total fees from a client as a percentage of the total revenues of the audit firm).
Aloke Ghosh, Sanjay Kallapur, Doocheol Moon   +2 more
openaire   +1 more source

Corporate Governance, Fees for Non-audit Services and Accrual Choices

SSRN Electronic Journal, 2003
We examine the relation between the relative amount of fees paid to auditors for non-audit services and the behavior of accrual measures. We extend prior research in two important directions. First, using a pooled sample of 2,295 firms for the fiscal year 2000, we find very little evidence of a relation between the provision of non-audit services and ...
David F. Larcker, Scott A. Richardson
openaire   +1 more source

Non-Audit Service Fees, Auditor Characteristics and Earnings Restatements [PDF]

Annals of the University of Petrosani - Economics, 2009
The objective of the study is to provide empirical evidence of the impact of non-audit services (NAS) as well as other auditor characteristics on auditor independence by testing the relationship of NAS fees to the occurrence of financial statement restatements.
Sorin-Sandu Vînătoru, George Calotă
openaire  

The Provision of Non-Audit Services, Audit Fees and Auditor Independence [PDF]

Asian Academy of Management Journal of Accounting and Finance, 2006
Although internal auditing (IA) services have been traditionally performed in-house, organizations are increasingly outsourcing such services. Using a Transaction Cost Economics (TCE) perspective, this study examined the influence of several organizational-level variables on the decision to outsource or in-house their internal audit function. The study
Ayoib Che Ahmad, Nava Subramaniam
openaire  

Audit- and non-audit fees and company characteristics in Belgium [PDF]

, 2009
This paper investigates the link between audit and non-audit fees and company characteristics that can be observed in the financial statements: size of the client, complexity and business risk. Data on 83 listed companies in Belgium partly confirm the literature.
L. VAN DE VELDE, I. DE BEELDE
openaire  

Conditional Conservatism and Audit and Non-Audit Fees

SSRN Electronic Journal, 2012
HyeSeung Lee, Xu Li, Heibatollah Sami
openaire   +1 more source

Factors Affecting Non-Audit Fees: An Insight from Literature

Prajnan: Journal of Banking and Financial Management, 2023
Niva Kalita, Reshma K Tiwari
openaire   +1 more source