Results 21 to 30 of about 193,026 (301)
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
Determinantes de costos de auditoría – non audit fee
Cuadernos de Contabilidad, 2014 El objetivo de esta investigación es identificardeterminantes de los costos de auditoría (non audit FEE) delas empresas brasileñas. La muestra contempló informacionesde las empresas en la BM&FBOVESPA, que resulta dela fusión entre la São Paulo Stock Exchange (Bovespa) y laBrazilian Mercantile and Futures Exchange (BM&F), entre2009 y ...
Moraes, Arquimedes de Jesús +2 more
openaire +4 more sources
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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Aspects Regarding the Structure of the Financial Audit Market in the European Union from Fees Perspective [PDF]
Audit Financiar, 2021 The audit market, developed out of the need to strengthen the credibility and the quality of financial reporting, has led since the 1980s to a concentration around large audit firms, the dominance effect being marked on the one hand by the auditor’s ...
Ovidiu-Constantin BUNGET +4 more
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The Effect of Ownership Structures on Audit Fees of Listed Firms in Ghana
Journal of Accounting and Investment, 2021 Research aims: The study examined the effect of ownership structures on audit fees of listed firms in Ghana. The study used four indicators to measure ownership structure: managerial ownership, foreign ownership, government ownership, and substantial ...
Alhassan Musah +2 more
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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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The Financialization of Entity Enterprises and Audit Fees [PDF]
E3S Web of Conferences, 2020 This paper studies the impact of entity enterprises financialization on audit fees and its internal mechanisms. We use the data of China’s Shenzhen A-share listed companies from 2013 to 2018 to conduct empirical research.
Lu Sun, Yuewen Liang, Xian Wen
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Do audit fees and audit hours influence credit ratings?: A comparative analysis of Big4 vs Non-Big4 [PDF]
, 2015 We examine the relationship between credit ratings / changes and audit fees (hours) for Big4 and Non-Big4 firms. Audit fee (hours) may be considered as a default risk metric for credit ratings agencies. However, firms audited by Big4 are larger, better
Alissa, W. +20 more
core +1 more source
Does Audit Fees and Non-Audit Fees Matters in Audit Quality?
KnE Social Sciences, 2019 The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of the company.
Yuvaraj Ganesan +3 more
openaire +2 more sources
Frontiers in Environmental Science, 2023 ESG information disclosure is an essential aspect of corporate ESG responsibility and has gained significant attention in the context of ecological civilization development within the socialist market economy.
Kaimeng Zhang, Xihe Liu, Jingjing Wang
doaj +1 more source