Results 61 to 70 of about 22,479 (295)
Audit fees-audit quality relationship: Does employee board representation matter? [PDF]
We examine the effect of employee board representation on audit fees and whether the interplay between audit fees and employee board representation has an impact on audit quality, as measured by discretionary accruals.
Omoteso, Kamil +7 more
core +1 more source
British Educational Research Journal, EarlyView.Abstract This paper analyses differences in academic achievement associated with attendance at publicly funded private schools and public schools across 11 European countries. Using eight waves of PISA data (2000–2022), we apply OLS, IPW and IPWRA estimators to account for observed heterogeneity and mitigate selection bias.
Priya Maurya +2 more
wiley +1 more source
Lessons from primary school students' perceptions of the factors that influence school connectedness
British Educational Research Journal, EarlyView.Abstract School connectedness is critical to improving students' health, development and wellbeing. Research into primary school students' perceptions of the factors that influence their sense of connectedness is essential for identifying practices that promote success.
Jordana F. Hoenig, Therese M. Cumming
wiley +1 more source
Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization
Journal of Accounting Research, 2007 ABSTRACTWe posit that the effect of non‐audit fees on audit quality is conditional on auditor industry specialization. Industry specialist auditors are more likely than nonspecialists to be concerned about reputation losses and litigation exposure, and to benefit from knowledge spillovers from the provision of non‐audit services.
LIM, Chee Yeow, TAN, Hun-Tong
openaire +3 more sources
IPO Pricing Regulation and Audit Fees: From the Perspective of Institutional Changes in China
, 2023 From the perspective of institutional change of IPO regulation, this paper discusses the relationship between IPO pricing regulation and audit fees in China.
Deng, Ying +7 more
core +1 more source
British Educational Research Journal, EarlyView.Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley +1 more source
Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis [PDF]
SSRN Electronic Journal, 2009 Auditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between corporate managers and outside shareholders, auditors are hired to provide independent assurance that financial statements are prepared following generally accepted accounting principles.
openaire +2 more sources
Audit fees and asset securitization risks
, 2013 The thesis investigates “where were the auditors in asset securitizations”, a criticism of the audit profession before and after the onset of the global financial crisis (GFC).
Zhang, Yuyu
core +1 more source
British Educational Research Journal, EarlyView.Abstract This paper examines the experiences of Nigerian cross‐border students in UK higher education, focusing on how colonial legacies continue to shape the interplay between structure and agency. Three key themes emerged in the analysis of the data: First, the persistence of a ‘West is Best’ mentality reflects the internalisation of colonial ...
Jennifer Marshall, Jack Bryne Stothard
wiley +1 more source
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 +3 more
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