Women leading the audit process and audit fees: A European study
European Research on Management and Business Economics, 2023 This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European corporations studied between 2016 and 2018. The results
Josep Garcia-Blandon +3 more
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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
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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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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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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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Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]
, 2010 This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Abidin, S. +6 more
core +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
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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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And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]
, 2003 While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Goodacre, Alan +5 more
core +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