Search Results - subject:"audit fee"

The impact of comment letters on audit fees : evidence from spillover effect

Wu, Wuqing; Zhang, Huixuan; Shan, Yuan George - 2025

Persistent link: https://www.econbiz.de/10015371837

Auditors' Characteristics and Timeliness of Listed Family-Owned Firms in Nigeria

Gbadamosi, Rachael Modupe; Alade, Ezekiel - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 215-236

-owned firms in Nigeria. Specifically, the study investigated the extent at which auditor's type; audit opinion; audit fee; auditor … tenure have positive effect, while audit fee and joint audit impound negative effect, on timeliness of financial statements … and audit fee. Contribution- The implication of the findings is that audit opinion and audit tenure enhance timely …

Persistent link: https://www.econbiz.de/10015195955

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...

Persistent link: https://www.econbiz.de/10015052118

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

Persistent link: https://www.econbiz.de/10015052368

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

Persistent link: https://www.econbiz.de/10014584464

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/10014636325

Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices

Goddard, Francis; Schmidt, Martin - In: International Journal of Auditing 25 (2021) 3, pp. 637-660

Audit research documents audit fee discounts associated with an auditor change, and that audit fees revert to average … practices used by auditors to achieve audit fee increases. In semi‐structured interviews with 12 respondents (10 board members … and two audit managers), we elicit perceptions on initial audit fee discounts, auditor pricing practices and client …

Persistent link: https://www.econbiz.de/10014485958

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 … expertise, board independence, frequency of board meetings, audit fee are significant variable in reducing the likelihood of …-cantly influenced by audit fee. The findings of this study provide valuable informa-tion for investors and regulators in the EAC and …

Persistent link: https://www.econbiz.de/10014527697

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

Persistent link: https://www.econbiz.de/10014413948

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

Persistent link: https://www.econbiz.de/10014504793