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  • Search: subject_exact:"Fee (Remuneration)"
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Year of publication
Subject
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Honorar 1,660 Fee (Remuneration) 1,590 Financial audit 1,386 Wirtschaftsprüfung 1,386 Dienstleistungsqualität 429 Service quality 429 audit fees 294 Charges 283 Gebühr 283 Audit fees 240 Corporate Governance 185 Corporate governance 185 Bilanzpolitik 152 Accounting policy 151 Deutschland 147 Jahresabschlussprüfung 143 Financial statement audit 139 Internal control 129 Internes Kontrollsystem 129 Germany 128 USA 125 United States 124 Großbritannien 110 United Kingdom 110 Führungskräfte 96 Managers 96 Abschlussprüferrecht 95 Audit regulation 95 China 92 Agency theory 91 Prinzipal-Agent-Theorie 91 Risikomanagement 91 Risk management 91 audit quality 89 Theorie 86 Theory 86 Audit committee 80 Prüfungsausschuss des Aufsichtsrats 80 Aktiengesellschaft 69 Listed company 69
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Online availability
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Undetermined 590 Free 431 CC license 47
Type of publication
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Article 1,099 Book / Working Paper 561
Type of publication (narrower categories)
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Article in journal 1,053 Aufsatz in Zeitschrift 1,053 Graue Literatur 59 Non-commercial literature 59 Hochschulschrift 54 Arbeitspapier 46 Working Paper 46 Aufsatz im Buch 44 Book section 44 Thesis 30 Dissertation u.a. Prüfungsschriften 11 Collection of articles written by one author 7 Conference paper 7 Konferenzbeitrag 7 Sammlung 7 Collection of articles of several authors 6 Sammelwerk 6 Aufsatzsammlung 4 Case study 4 Fallstudie 4 Advisory report 3 Gutachten 3 Bibliografie enthalten 2 Bibliography included 2 Accompanied by computer file 1 Amtsdruckschrift 1 CD-ROM, DVD 1 Elektronischer Datenträger als Beilage 1 Forschungsbericht 1 Government document 1 Guidebook 1 Konferenzschrift 1 Lehrbuch 1 Ratgeber 1 Textbook 1
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Language
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English 1,489 German 150 Undetermined 19 Dutch 2 French 1 Italian 1
Author
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Krishnan, Gopal 22 Gul, Ferdinand A. 19 Li, Chan 15 Habib, Ahsan 13 Harymawan, Iman 13 Knechel, W. Robert 13 Griffin, Paul A. 11 Hay, David 11 Lont, David H. 11 Xu, Hongkang 11 Basioudis, Ilias G. 10 Kalelkar, Rachana 10 Krishnan, Gopal V. 10 Lobo, Gerald J. 10 Raghunandan, K. 10 Chang, Hsihui 9 Hoitash, Rani 9 Hoitash, Udi 9 Kim, Jeong-bon 9 Pevzner, Mikhail 9 Rama, Dasaratha V. 9 Bedard, Jean C. 8 Bradbury, Michael E. 8 Köhler, Annette G. 8 Leventis, Stergios 8 Mazlina Mat Zain 8 Mitra, Santanu 8 Ratzinger-Sakel, Nicole V. S. 8 Sun, Lili 8 Asthana, Sharad 7 Cahan, Steven F. 7 Choi, Seung Uk 7 Krauß, Patrick 7 Kwon, Soo Young 7 Lee, Woo-Jong 7 Mao, Juan 7 Masli, Adi 7 Niemi, Lasse 7 Parkash, Mohinder 7 Peters, Gary F. 7
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Institution
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National Bureau of Economic Research 6 Deutscher Apotheker-Verlag Doktor Roland Schmiedel 2 Springer Fachmedien Wiesbaden 2 Universität Ulm 2 Verlag Dr. Kovač 2 Deutsche Gesellschaft für Kassenarztrecht 1 Eric Cuvillier <Firma> 1 Ernst-Moritz-Arndt-Universität Greifswald 1 Gesellschaft für Sozialen Fortschritt / Arbeitskreis 1 Institut für Gesundheits-System-Forschung 1 International Association for Labour Legislation / German Section 1 Nomos Verlagsgesellschaft 1 Robert Bosch Stiftung 1 Ruhr-Universität Bochum / Fakultät für Wirtschaftswissenschaft 1 USA / General Accounting Office 1 Universität zu Köln 1 Verband der Privaten Krankenversicherung 1 Verein der Förderer des Fachbereichs Versicherungswesen an der Fachhochschule Köln 1 Wolters Kluwer Deutschland GmbH 1 Zentralinstitut für die Kassenärztliche Versorgung in der Bundesrepublik Deutschland 1
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Published in...
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Auditing : a journal of practice & theory 98 International journal of auditing : IJA 50 Managerial auditing journal 48 Accounting horizons : a quarterly publication of the American Accounting Association 38 The accounting review : a publication of the American Accounting Association 34 Journal of accounting and public policy 31 Journal of contemporary accounting & economics 21 Advances in accounting : a research annual 19 Journal of international accounting auditing & taxation 17 Journal of accounting, auditing & finance 16 The European accounting review 16 Journal of business finance & accounting : JBFA 14 Accounting and business research 13 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 13 International journal of accounting and information management 13 Journal of accounting research 13 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 12 China journal of accounting research : CJAR 12 Journal of accounting in emerging economies : JAEE 12 Journal of international accounting research 12 Asian review of accounting 11 Cogent business & management 11 International journal of accounting, auditing and performance evaluation : IJAAPE 11 Review of accounting studies 11 Review of quantitative finance and accounting 10 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 9 Journal of accounting & economics 9 Journal of accounting, auditing & finance : JAAF 9 The journal of applied business research 9 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 9 Accounting and finance 8 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 8 Finance research letters 8 Review of accounting & finance 8 Asia-Pacific journal of accounting & economics : APJAE 7 International journal of disclosure and governance 7 Journal of business economics : JBE 7 Modern economy 7 The international journal of accounting : TIJA 7 The journal of corporate accounting & finance 7
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Source
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ECONIS (ZBW) 1,627 USB Cologne (EcoSocSci) 33
Showing 1 - 50 of 1,660
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Does options trading affect audit pricing?
Ali, Muhammad Jahangir; Balachandran, Balasingham; Huu … - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 609-651
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395058
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Do audit firms discount initial full-year audit engagements with multiple potential successor auditors?
Omer, Thomas C.; Yuan, Ming - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 657-690
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Pricing the audit risk of innovation : intangibles and patents
Zhang, Daqun; Deis, Donald R.; Hsu, Hsiao-Tang - 2025
The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338291
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The impact of comment letters on audit fees : evidence from spillover effect
Wu, Wuqing; Zhang, Huixuan; Shan, Yuan George - 2025
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Are there audit fee premiums for client portfolio management?
Taylor, Stuart D. - In: International journal of auditing : IJA 29 (2025) 1, pp. 111-135
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Returnee CEO and audit fees
Tawiah, Vincent; Borgi, Hela; Usman, Muhammad; … - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-17
We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374228
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The audit of banks in the USA : has it changed since the financial crisis?
Tanyi, Paul; Cathey, Jack M. - In: Journal of banking regulation 25 (2024) 4, pp. 378-403
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Audit market measures in audit pricing studies : the issue of mechanical correlation
Káčer, Marek; Duboisée de Ricquebourg, Alan; Peel, … - In: The European accounting review 33 (2024) 5, pp. 1981-2013
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Corruption and audit fees : new evidence from EU27 countries
Mottinger, Markus - In: International journal of auditing : IJA 28 (2024) 4, pp. 717-742
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Do non-audit service failures impair auditor reputation? : an analysis of KPMG advisory service scandals in Germany
Friedrich, Christian; Quick, Reiner - In: Critical perspectives on accounting : an international … 98 (2024), pp. 1-26
Big Four accounting firms increasingly focus on non-audit services. Failures in these services may impair the accounting firm’s reputation as an auditor. They may negatively affect the Big Four, its clients, and client stakeholders. From the perspective of critical scholarship, it is vital to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065361
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Political contributions and the auditor-client relationship
Heflin, Frank; Wallace, Dana - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2668-2708
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Platform transaction fees and freemium pricing
D'Annunzio, Anna; Russo, Antonio - 2024
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Implementing mandatory audit firm rotation : effects on audit and non-audit fees
Basioudis, Ilias G.; Cuellar-Fernández, Beatriz; … - In: Revista de Contabilidad 27 (2024) 1, pp. 174-192
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Competitive strategies for small audit firms
Simac, Ines; Willekens, Marleen - In: The international journal of accounting 59 (2024) 3, pp. 1-68
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Top management team incentive dispersion and audit fees
Kalelkar, Rachana; Shi, Yuan; Xu, Hongkang - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 178-191
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PCAOB inspection deficiencies and audit fees
Alam, Pervaiz; Cheng, Yang; Rickett, Laura K.; Skomra, … - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 228-249
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Legal liability, institutional environment and audit pricing : insights from China's securities law revision
Zhang, Lu; Balia, Sophee Sulong Bin - In: International journal of economics and financial issues … 14 (2024) 6, pp. 46-54
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Do political connections help or harm family firms? : an audit pricing perspective
Cheung, Pat Yan; Leung, Tak Yan - In: The Chinese economy : translations and studies 57 (2024) 5, pp. 395-414
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The influence of foreign institutional investors on audit fees : evidence from Chinese listed firms
Li, Zhe; Wang, Bo - In: Accounting forum 48 (2024) 1, pp. 35-62
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Spillover effect of digital transformation along the supply chain : from the perspective of suppliers' audit fees
Li, Lu; Bo, Wen; Qin, Libin - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-30
This research contributes to understanding the spillover effect of customer digital transformation along the supply chain. We take a supply chain relationship perspective to explore the influence of customers' digital transformation on suppliers' audit fees and find a significant reduction in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015051205
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Rookie independent directors and audit fees : evidence from China
Cao, Feng; Zhang, Xueyan; Yuan, Rongli - In: Research in international business and finance 69 (2024), pp. 1-20
This study investigates whether the presence of rookie independent directors (rookie IDs) is associated with audit fees and finds a positive association. Moreover, the positive effect of rookie IDs on audit fees is accentuated for firms whose rookie IDs have no academic background, are appointed...
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Internal control opinion shopping : does initial audit fee discounting matter?
Liu, Wu-Po; Huang, Hua Wei - In: Research in international business and finance 69 (2024), pp. 1-14
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Auditors' incentives and audit quality : non-audit services versus contingent audit fees
Mahieux, Lucas - In: The European accounting review 33 (2024) 1, pp. 133-169
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Passive investors and audit quality : evidence from the U.S.
Dong, Ting; Eugster, Florian; Vazquez, Antonio B. - In: The European accounting review 33 (2024) 3, pp. 965-993
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How audit fees impact earnings management in service companies on the Aamman Stock Exchange through audit committee characteristics
Shehadeh, Ayman; Nassar, Mahmoud Daoud Daoud; Shrouf, Husam - In: International Journal of Financial Studies : open … 12 (2024) 2, pp. 1-16
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between audit committee features, such as committee...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014636325
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The bright side of flight delay : how do flight delays affect auditing quality?
Cheng, Silu; Hu, Wenyao - In: China Accounting and Finance Review 26 (2024) 3, pp. 333-353
Purpose This study explores how auditors' emotions, specifically negative moods triggered by flight delays, impact auditing quality. Design/methodology/approach Utilizing flight delays during audit assignments as a mood indicator, weather conditions at departure airports serve as an instrumental...
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Natural disasters and audit fees
Perry, Yumin Zhang; Adrian, Christofer; Hu, Fang; … - In: Accounting and business research 54 (2024) 1, pp. 55-86
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Reverse Merger Audit Fee Premium : Evidence from China
Cheng, Zijian; Liu, Zhangxin; Wang, Isabel Z.; Zhao, Xingju - 2023
We examine the impact of listing via a reverse merger (RM) on audit fees, which can serve as an indicator of a firm’s perceived risk. Using a manually assembled dataset of Chinese companies from 2010-2019, we find that RMs tend to pay higher audit fees than their counterparts who undertake an...
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Rookie Independent Directors and Audit Fees : Evidence from China
Cao, Feng; Zhang, Xueyan; Yuan, Rongli - 2023
This study examines whether the presence of rookie independent directors (IDs) is associated with audit fees.We find that the presence of rookie IDs increases firm’s audit fees. Moreover, the positive effect of rookie IDs on audit fees is accentuated for firms whose rookie IDs serve for audit...
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How Did the COVID-19 Pandemic Affect Audit Fees and Delays?
Ettredge, Michael; Mao, Juan; Stone, Mary S.; Sun, Lili - 2023
We investigate the association of location-specific severity of the 2019 Coronavirus pandemic (COVID) with changes in audit fees and delays following the pandemic’s onset. Employing data on lengths of stay-at-home (S@H) mandates to proxy for COVID’s disrupting effects on audits, we find that...
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Do Family Firms Pay More Attention to Audit Fees and Audit Choices than Non-Family Firms?
Izadi, Javad; Pratt, Maurice; Khorashadi, Mohammad; … - 2023
PurposeThe main aim of this paper is to examine auditor choice and audit fees in family firms on the Tehran Stock Exchange.Design/methodology/approachThe hypotheses set are tested by analysing all firms except financial firms listed on the Tehran Stock Exchange for the period of 10 years, using...
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Audit Fees in Global Systemically Important Banks and Banking Supervisory Power
Lobo, Gerald J.; Oberson, Romain; Schatt, Alain - 2023
In 2011, the largest banks were designated as Global Systemically Important Banks (GSIBs) by the Financial Stability Board. While these banks face closer supervision and additional constraints, they also benefit from an implicit guarantee from their governments. The changed environment for these...
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Involvement in offshore financial centers and audit fees : evidence from US multinational firms
Ge, Wenxia; Kim, Jeong-bon; Li, Tiemei; Zhang, Sanjian - In: The European accounting review 32 (2023) 4, pp. 995-1023
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Organizational Form and Audit Pricing
El Mouttaqui, Hajar; Salama, Feras - 2023
The conventional view in accounting is that diversification increases audit complexity and, in turn, audit fees. Conversely, the coinsurance effect of diversification hypothesis suggests that combining multiple business segments with imperfectly correlated earnings provides a coinsurance effect...
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Are Family Firms More Audit-Risky? Analyzing Audit Fees, Hours and Rates
Abudy, Menachem (Meni); Amir, Eli; Shust, Efrat - 2023
We examine differences in audit scope between family and non-family firms in Israel, using a unique database that includes both external and internal audit fees, hours, and billing rates. Consistent with prior literature, we argue that the number of audit hours reflects an auditor’s effort,...
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How not to reduce commission rates of real estate agents : evidence from Germany
Stoll, Julius - 2023
This paper studies a recent legal reform in Germany, which aims to lower commission rates of real estate agents by raising the cost salience of sellers. I find that the reform has backfired and real estate agents have exploited the transition to increase their commission rates. The findings...
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Auditor pricing of abnormal income from sales of available for sale securities : evidence from the banking industry
Greiner, Adam J.; Kohlbeck, Mark J.; Smith, Thomas J. - In: Accounting and business research 53 (2023) 6, pp. 611-645
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Determinants of audit quality in state-owned enterprises listed on the Indonesia Stock Exchange with audit fee as moderating variable
Sari, Maylia Pramono; Saidah, Nur; Utaminingsih, Nanik Sri - In: Montenegrin journal of economics 19 (2023) 3, pp. 89-102
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Determinants and quality of audits and reviews of small charities financial statements
Yang, Yitang; Simnett, Roger - In: International journal of auditing : IJA 27 (2023) 4, pp. 220-240
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Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality
Azizkhani, Masoud; Hossain, Sarowar; Nguyen, Mai - In: Accounting and finance 63 (2023) 3, pp. 3675-3707
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Do industry specialist audit firms influence real earnings management? : the role of auditor independence
Al-Qadasi, Adel Ali; Baatwah, Saeed Rabea; Ghaleb, … - In: Revista de Contabilidad 26 (2023) 2, pp. 356-370
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On the (ir)relevance of fee structures in certification
Pollrich, Martin; Strausz, Roland - 2023
Restrictions on certifiers' fee structures are irrelevant for maximizing their profits and trade efficiency, and for the implementability of (monotone) distributions of rents. The irrelevance results exploit that certification schemes involve two substitutable dimensions-the fee structure and...
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China's audit market competition and the competitive strategies of the international Big 4 audit firms
Xin, Qingquan; Liu, Yu; Tang, Yiheng - In: China journal of accounting studies 11 (2023) 3, pp. 574-601
This study investigates the competitive strategies of the international Big 4 audit firms when faced with regional competition from the local Big 6 audit firms. We find that for the Big 4, competition reduces their audit fee premiums and forces them to recruit high-risk clients, while does not...
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The impact of managerial ownership on audit fees : evidence from Portugal and Spain
Alves, Sandra - In: Cogent economics & finance 11 (2023) 1, pp. 1-23
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 suggest that there is a non-linear...
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Impact of the audit committee on audit fees : a review and future research agenda
Nerantzidis, Michail; Koutoupis, Andreas; Drogalas, George - In: Cogent business & management 10 (2023) 2, pp. 1-30
Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...
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The influence of the COVID-19 pandemic on audit fees and audit report timeliness of listed firms in Ghana
Musah, Alhassan; Okyere, Bismark; Osei-Bonsu, Isaac - In: Cogent business & management 10 (2023) 2, pp. 1-17
The objective of the study is to examine the effect of the COVID-19 pandemic on audit fees and delays in the release of audit reports among the publicly listed entities in Ghana. The study sampled 35 listed firms over 5 years from 2017 to 2021 by extracting data from the annual report of the...
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Board structure and the likelihood of financial statement fraud : does audit fee matter? : evidence from manufacturing firms in the East Africa community
Kaituko, Lucas Ekiru; Githaiga, Peter Nderitu; … - In: Cogent business & management 10 (2023) 2, pp. 1-23
This study examines the moderating effect of audit fee on the relation-ship between board structure and the likelihood of financial statements fraud (LFSF). The study uses the logistic regression and a sample of 15 manufacturing firms listed within the East African Community partner states from...
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Is earnings management impacted by audit fees and auditor tenure? : an analysis of the Big Four audit firms in the US market
Santos-Jaén, José Manuel; Almagro-Vázquez, Gema … - In: Oeconomia Copernicana 14 (2023) 3, pp. 899-934
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Annual report inquiry letters, disclosure of key audit matters and audit fees : evidence from Chinese A-share listed companies
Li, Xiaoyu; Gou, Hongyao; Wang, Miao - In: Oeconomia Copernicana 14 (2023) 4, pp. 1303-1339
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Do audit attributes impact earnings quality? : evidence from India
Verma, Deepak; Dawar, Varun; Chaudhary, Pankaj - In: Asian journal of accounting research 9 (2023) 1, pp. 25-34
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