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Multiple large ownership structure, audit committee activity and audit fees : Evidence from the UK

Adelopo, Ismail; Jallow, Kumba; Scott, Peter - In: Journal of Applied Accounting Research 13 (2012) 2, pp. 100-121

Purpose – The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach – One way analysis of variance (ANOVA) and cross sectional multiple...

Persistent link: https://www.econbiz.de/10014837808

Auditors and the principal-principal agency conflict in family controlled firms

Ben Ali, Chiraz; Boubaker, Sabri; Magnan, Michel - In: Auditing : a journal of practice & theory 39 (2020) 4, pp. 31-55

Persistent link: https://www.econbiz.de/10012405702

Multiple large shareholders and audit fees : demand-side evidence from China

Yang, Xiaotong; Jiang, Fuxiu; Nofsinger, John R.; Zhang, Bo - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 342-373

Persistent link: https://www.econbiz.de/10015395019

Indicators of audit fees and fraud classification: impact of SOX

Lenard, Mary Jane; Petruska, Karin A.; Alam, Pervaiz; … - In: Managerial Auditing Journal 27 (2012) July, pp. 500-525

Purpose – The purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes-Oxley (SOX) Act in 2002. Design/methodology/approach – The paper utilizes a sample of firms that had...

Persistent link: https://www.econbiz.de/10010561770

Opportunities for auditing research: back to our interdisciplinary roots

Hay, David - In: Meditari Accountancy Research 25 (2017) 3, pp. 336-350

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper … reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical … further auditing research should be most valuable. Findings Auditing research is generally based on practical problems. It can …

Persistent link: https://www.econbiz.de/10014937053

Indicators of audit fees and fraud classification: impact of SOX

Lenard, Mary Jane; Petruska, Karin A.; Alam, Pervaiz; … - In: Managerial Auditing Journal 27 (2012) 5, pp. 500-525

Purpose – The purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes‐Oxley (SOX) Act in 2002. Design/methodology/approach – The paper utilizes a sample of firms that had...

Persistent link: https://www.econbiz.de/10014929294

Large audit firm premium and audit specialisation in the public sector

Bradbury, Michael E. - In: Accounting and finance : journal of the Accounting … 57 (2017) 3, pp. 657-679

Persistent link: https://www.econbiz.de/10011798916

What is it going to cost? : empirical evidence from a systematic literature review of audit fee determinants

Widmann, Markus; Follert, Florian; Wolz, Matthias - In: Management review quarterly 71 (2021) 2, pp. 455-489

Persistent link: https://www.econbiz.de/10012497265

Internal audit findings, audit committees, and firm performance evidence from UK

Alzeban, Abdulaziz - In: Asia-Pacific journal of accounting & economics : … 30 (2023) 4, pp. 868-889

Persistent link: https://www.econbiz.de/10014319626

The effect of corporate governance mechanisms on audit quality : evidence from the UK FTSE-350 listed companies

Qotba, Ahmad Mohammed; Elsalem, Bilal Ahmad; Shawtari, Fekri - In: International journal of accounting and finance 11 (2023) 4, pp. 245-266

Persistent link: https://www.econbiz.de/10014545128