Results 51 to 60 of about 22,479 (295)

Aspects of board diversity and audit fees: evidence from an emerging economy

Cogent Business & Management
This study examines the impact of board diversity by gender and nationality on audit fees. It also assesses how board diversity moderates the relationship between corporate financial risk and audit fees in the context of recent governance changes in ...
Aref M. Eissa, Yasser Eliwa, Ahmed Diab
doaj   +1 more source

‘Fish in simulated water’? A Bourdieusian analysis of Chinese doctoral students' learning experiences in Southeast Asian developing countries

British Educational Research Journal, EarlyView.
Abstract International student mobility (ISM) has historically followed a pattern of movement from developing regions to developed countries. However, in recent years, there has been a noticeable increase in the number of Chinese students pursuing doctoral studies in Southeast Asian developing countries, an area that has received relatively little ...
Yueyang Zheng, Kun Dai, Alan C. K. Cheung   +2 more
wiley   +1 more source

Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]

پژوهش‌های حسابرسی حرفه‌ای
The objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee, mahdi moradi, Azam pouryousof   +2 more
doaj   +1 more source

Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees

Sriwijaya International Journal of Dynamic Economics and Business, 2023
This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation.
Agil Novriansa, Asfeni Nurullah, Aryanto Aryanto, Muhammad Akbar Prayoga Putra, Dela Mutia   +4 more
doaj   +1 more source

Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?

British Educational Research Journal, EarlyView.
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

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, DING, David K., Charoenwong, Charlie   +2 more
openaire   +4 more sources

‘It's all very well having a diverse curriculum, but if there is no curriculum, it can be as diverse as you like’: Precarity and decolonising in the neoliberal UK higher education system

British Educational Research Journal, EarlyView.
Abstract Drawing upon interview research across two academic departments as part of the early stages of a ‘decolonise the curriculum’ initiative at a Southern UK university, this study highlights a growing gulf between policy and practice in efforts to address systemic racial inequalities in UK universities. A reliance upon precarious labour, a culture
Triona Fitton, Barbara Adewumi, Laura R. Bailey, Jacob W. Moore, Lauren‐Marie Aba Amoah   +4 more
wiley   +1 more source

The influence of auditor and auditee on mandatory audit fees in France

GECONTEC: Revista Internacional de Gestión del Conocimiento y la Tecnología
This study employs a pluralistic theoretical framework, integrating the Resource-Based View, neo-institutional, and governance theories, to identify factors explaining joint audit fees. Utilizing a panel dataset of 116 firms over six years (totaling 696
Sami Ben Larbi, Eustache Ebondo Wa Mandzila, Jihène Meniaoui, Ernesto Tapia Moor   +3 more
doaj   +3 more sources

Joint audit work allocation in the mandatory joint audit setting: a comparative study between the developed and the emerging economies

Cogent Business & Management
This study investigates the effects of joint audit work allocation on audit quality, fees, and report delays. It analyzes data from 347 non-financial listed firms in France and Morocco. Audit fee shares serve as a proxy for workload distribution.
Mohammed Ibrahem Ali Hassan, Katalin Borbély, Árpád Tóth   +2 more
doaj   +1 more source