This study examines the impact of non-audit fees, auditor tenure, and auditor size on audit fees in Germany, France … indicators of crisis on audit fees across the countries investigated. In addition, panel ordinary least squares (OLS) and fixed ….Previous researchers have not examined the impact of the financial crisis on audit and non-audit fees using GMM, panel co-integration, or …

barriers are already substantially reduced. We study the introduction of New Zealand's Fees-Free policy, which eliminated first …-year tuition fees, in a system where tuition is financed through widely accessible student loans that require no upfront payment …

This paper examines the impact of tuition fees on graduation rates among high-school leavers. We analyse the … introduction of fees in several German states in 2006-07 (around EUR 1,000 annually), using administrative microdata on all … graduated without fees. This underscores the importance of studying not only enrolment but also graduation rates, particularly …

&D) knowledge capital is associated with higher audit fees. Using patent-based metrics as the proxies for innovation outcomes, we … (scope) all positively correlate with audit fees. Additional analyses show that innovation efficiency is negatively … associated with audit fees. Furthermore, firms with a higher intensity of knowledge capital are more likely to receive going …