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Abnormal audit fees and audit opinion : further evidence from China's capital market
Xie, Zanchun; Cai, Chun; Ye, Jianming - In: China journal of accounting research : CJAR 3 (2010), pp. 51-70
The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting...
Persistent link: https://www.econbiz.de/10011823462
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Effects of Auditing Fee on Auditing Quality : Evidence From a Natural Experiment in China
Gao, Huasheng - 2019
: China recently imposed a minimum auditing fee requirement which forces some auditing firms to charge higher fees to their …
Persistent link: https://www.econbiz.de/10012896846
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Audit Pricing in China and Pakistan : A Comparative Review of Audit Practices
Younas, Z. - 2016
The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan … of China the auditors only consider the Big 4 audit firm effect as a reputational tool while pricing their audit activity …. The auditors in China totally ignore the client risk and complexity of business transactions which may be problematic for …
Persistent link: https://www.econbiz.de/10013005689
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Institutional Investors' Corporate Site Visits and Audit Fees : Evidence from China
Jin, Yige; Xu, Bozhi; Wang, Yunyi; Tian, Gaoliang - 2022
disclosure of investors’ site visits information of firms listed on the Shenzhen Stock Exchange (SZSE) in China, we find that …
Persistent link: https://www.econbiz.de/10014244387
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The effect of 2011 revised code of corporate governance on pricing behaviour of Nigerian auditors
Abdulmalik, Salau O.; Ayoib Che Ahmad - In: European financial and accounting journal : EFAJ 10 (2015) 4, pp. 45-65
The paper examines the extent which risk management committee and corporate governance committee predict audit fees in Nigeria. We employed random panel data (unbalance) regression analysis to establish whether risk management committee and corporate governance committee affect audit fees. We...
Persistent link: https://www.econbiz.de/10011471093
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The reform of accounting standards and audit pricing
Zhu, Kai; Sun, Hong - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 187-198
This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium … standards in China. Deeper analysis suggests that (1) the implementation of the new IFRS-based Chinese Accounting Standards … significant impact on audit pricing in China. …
Persistent link: https://www.econbiz.de/10011825393
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Corporate governance and audit fees : evidence from companies listed on the Shanghai Stock Exchange
Wu, Xingze - In: China journal of accounting research : CJAR 5 (2012) 4, pp. 321-342
This study uses data from companies listed on the Shanghai Stock Exchange to investigate the relationship between corporate governance and audit fees. Full sample results reveal a significant negative relationship between corporate governance and audit fees, and subsample results further show...
Persistent link: https://www.econbiz.de/10011825735
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Audit pricing and nature of controlling shareholders : evidence from France
Ben Ali, Chiraz; Lesage, Cédric - In: China journal of accounting research : CJAR 6 (2013) 1, pp. 21-34
This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareholders can easily expropriate wealth from...
Persistent link: https://www.econbiz.de/10011825745
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On the economics of audit partner tenure and rotation : evidence from PCAOB data
Gipper, Brandon; Hail, Luzi; Leuz, Christian - 2018
We provide the first partner tenure and mandatory rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as on audit pricing and production. On average, we find no evidence for audit quality declines over...
Persistent link: https://www.econbiz.de/10011872986
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The impact of union of European Football Associations (UEFA) financial fair play regulation on audit fees : evidence from Spanish football
Mareque, Mercedes; Barajas, Angel; Lopez-Corrales, Francisco - In: International Journal of Financial Studies : open … 6 (2018) 4, pp. 1-20
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to...
Persistent link: https://www.econbiz.de/10011963967