Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy [PDF]
, 2010 This article explores recent regulatory reforms in Italy and analyzes the first-time application of mandatory disclosure in annual reports of audit and non-audit fees.
Ianniello, Giuseppe
core +1 more source
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).
Advisory Committee on the Auditing Profession +89 more
core +2 more sources
Non-audit fees, institutional monitoring, and audit quality
Review of Quantitative Finance and Accounting, 2012 We posit that the effect of non-audit fees on audit quality is conditional on the extent of institutional monitoring. We suggest that institutional investors have incentives and the ability to monitor financial reporting quality. Because of the reputation concerns and potential litigation exposure, auditors are likely to provide high audit quality ...
LIM, Chee Yeow +2 more
openaire +4 more sources
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
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
Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
core +1 more source
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
doaj +1 more source
Audit Fees and Non-Compliance with Anti-Money Laundering Law [PDF]
مجله دانش حسابداری, 2020 Object: Money laundering is one of the important issues that auditors should pay attention to in their investigations. Money laundering is a global issue and has devastating effects on corporate performance and auditing, and hence, on the economy.
Ali Ebrahimi Kordlar (Ph.D) +2 more
doaj +1 more source
The impact of managerial ownership on audit fees: Evidence from Portugal and Spain
Cogent Economics & Finance, 2023 This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010–2021, the results of this research ...
Sandra Alves
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source