Results 21 to 30 of about 9,854 (253)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
The non-audit fee and the auditee’s failure risk
Zeszyty Teoretyczne Rachunkowości, 2018 This paper examines whether the auditee’s financial situation affects the auditor’s non-audit fee and independ- ence. Three sets of tests were used to address the issue. The first examines whether there are cross-border and intertemporal differences in relationships between non-audit fees and audit fees. The second tests whether there is a relationship
Piotr Staszkiewicz, Rumiana Górska
openaire +1 more source
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
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
THE IMPACT OF OTHER COMPREHENSIVE INCOME AND THE AUDIT PRACTICE IN THE PROFESSIONAL JUDGMENTS OF MANAGERS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Other comprehensive income (OCI) may lead to numerous professional judgments that are required to be done by managers, especially due to fair value measurement.
RĂPAN CLAUDIA MIHAELA, +2 more
doaj
Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [PDF]
مجله دانش حسابداری, 2021 Objective: Auditing as an independent profession has the task of accrediting financial statements and can help build trust for stakeholders. The fees include any charges that are paid to the auditor and the audit firm in accordance with the agreement, on
Reza Jamei, Zohreh Koolivand
doaj +1 more source