Results 61 to 70 of about 193,026 (301)

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

System failure? Exploring the interplay of fear of failure, competition, cooperation and sense of belonging in education in England and Flanders

British Educational Research Journal, EarlyView.
Abstract Fear of failure is damaging in a host of ways yet is rife in many schools. Drawing on self‐worth theory, we explore whether fear of academic failure is higher in education systems with features that increase students' experiences of competition. To do this, we compare two very different education systems: England, where, for instance, national
Carolyn Jackson, Mieke Van Houtte
wiley   +1 more source

Emotional experiences and stigma among families benefiting from Barcelona's shock plan against school segregation and for inclusion and equal opportunities and educational success

British Educational Research Journal, EarlyView.
Abstract This article examines the emotional experiences and processes of stigmatisation encountered by families benefiting from the Shock Plan Against Segregation and for Inclusion, Equal Opportunities and Educational Success (SP), implemented in Barcelona.
Andrea Jover, Martí Manzano, Berta Llos, Andreu Termes   +3 more
wiley   +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

Determinan Fee Audit Eksternal Dalam Konvergensi Ifrs [PDF]

, 2014
This study aims to examine the determinant of external audit fees in IFRS convergence. Several factors expected to affect external audit fees determination are client\u27s complexity, client\u27s size, litigation risks, type of auditor, and auditor ...
Marsono, M. (Marsono), Ulfasari, H. K. (Hanifah)   +1 more
core  

Understanding assurance in the Australian self-managed superannuation fund industry [PDF]

, 2014
Using proprietary data, this study examines auditor industry specialisation, professional brand effects and non-audit services (NAS) in the self-managed superannuation fund (SMSF) sector, the fastest growing and largest segment of the Australian $1.75 ...
Adrian Raftery, Andrew Ferguson, Bruce Arnold, Hazel Bateman   +3 more
core   +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

Accountant fees in relation and fees no audit with enterprise economic performance in listed BM & FBOVESPA

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2015
The study aims to investigate the relationship between audit fees and non-audit fees to the economic performance of companies listed on BM & FBOVESPA.
Mara Vogt, Maurício Leite, Paulo Roberto da Cunha, Vanderlei Dos Santos   +3 more
doaj