Results 21 to 30 of about 10,631 (258)
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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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
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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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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
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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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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
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Examining the Mediating Role of Abnormal Audit Fees in the Nexus between Audit Market Concentration and Audit Report Lag: An Empirical Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإداريةThis study examines the impact of audit market concentration on audit report lag and investigates whether abnormal audit fees mediate this relationship.
Dr. Ragab Mohamed Omran
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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
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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
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Corporate Action : Pengaruh Stock Repurchase dan Kepemilikan Keluarga terhadap Audit Fee
Organum, 2019 This study aims to examine the effect of stock repurchase on audit costs with family ownership as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange (BEI) in 2014—2016.
Windi Marlianita Fitri +1 more
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