We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust … reduce audit risk, having a returnee CEO is negatively associated with audit fees. This relationship is not sensitive to the … source of foreign experience. Firms with (vs. without) returnee CEOs pay lower audit fees. This effect is particularly …

discretionary accruals) and audit fees. It spans the period from 2005 to 2020 for four countries in two pairs, namely Italy and … fees have risen more in Germany than in France and have increased more in Italy than in Spain during the three most recent … crises. Thus, these results indirectly confirm the positive association between earnings manipulation and audit fees. …

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 …