Auditee Religiosity, External Monitoring, and the Pricing of Audit Services
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DOI: 10.1007/s10551-016-3284-6
Abstract: Based on prior studies which show that firms headquartered in high religiosity counties exhibit high level of business ethics, this study examines whether these firms are associated with low audit risk, and therefore low audit… read more here.
Keywords: audit fees; religiosity; low audit; audit ... See more keywords
How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia
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DOI: 10.1007/s10551-018-4031-y
Abstract: This paper investigates how the features of CEO equity-based compensation are associated with the agency costs of monitoring (measured by external audit fees) in an Australia setting. We find that audit fees significantly increase when… read more here.
Keywords: equity based; audit fees; ceo equity; compensation ... See more keywords
Consequences of adopting an expanded auditor’s report in the United Kingdom
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DOI: 10.1007/s11142-018-9464-0
Abstract: The United Kingdom has recently required an expanded auditor’s report for large public companies. We investigate whether this requirement is associated with an increase in the decision usefulness of the auditor’s report and whether it… read more here.
Keywords: consequences adopting; audit fees; united kingdom; auditor report ... See more keywords
Signing auditors’ foreign experience and audit pricing
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DOI: 10.1016/j.econmod.2020.06.014
Abstract: Abstract This study investigates whether signing auditors who have foreign experience affect audit fees. Using a sample of 20,712 firm-year observations from the Chinese stock market during the period of 2007–2017, this paper finds that… read more here.
Keywords: foreign experience; signing auditors; audit fees; auditors foreign ... See more keywords
Low-cost trends in audit fees and their impact on service quality
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DOI: 10.1016/j.jbusres.2017.11.020
Abstract: The 2008 financial crisis has transformed the business environment. The number of audited firms has fallen considerably since the crisis, leading to a reduction in the cost of auditing services as a result of fierce… read more here.
Keywords: quality; audit fees; audit; service quality ... See more keywords
Pyramidal Ownership Structure and Firms’ Audit Fees
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DOI: 10.1080/1540496x.2019.1706479
Abstract: ABSTRACT Using the sample of listed firms in China from 2004 to 2014, this paper investigates the impact of pyramidal ownership structure on firms’ audit fees. The results show that (1) generally, the greater the… read more here.
Keywords: ownership structure; audit fees; pyramidal ownership; ownership ... See more keywords
The relationship between the companies’ political connections and audit fees
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DOI: 10.1108/jfc-04-2020-0066
Abstract: Purpose The purpose of this study is to investigate whether the political connections of companies are correlated with auditor selection, audit fees and abnormal audit fees. Design/methodology/approach The research data contains 756 observations of companies… read more here.
Keywords: audit fees; audit; relationship companies; abnormal audit ... See more keywords
Financial report readability and audit fees: a simultaneous equation approach
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DOI: 10.1108/maj-02-2019-2177
Abstract: Purpose This paper aims to investigate whether audit fees and financial report readability are bi-directionally related. Design/methodology/approach The authors test their hypotheses with empirical data. Specifically, they adopt a two-stage simultaneous equation regression model to… read more here.
Keywords: audit; audit fees; report readability; financial report ... See more keywords
Female audit committee directorship and audit fees
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DOI: 10.1108/maj-12-2018-2121
Abstract: Purpose The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes. Design/methodology/approach Research hypotheses have been tested by performing both univariate… read more here.
Keywords: audit; audit committee; audit fees; female audit ... See more keywords
The relation between corporate governance mechanisms, executive compensation and audit fees: Evidence from Iran
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DOI: 10.1108/mrr-12-2016-0277
Abstract: This paper aims to investigate the effects of some corporate governance mechanisms and executive compensation on audit fees in an emerging market.,The study population consists of 540 observations and 90 listed companies on the Tehran… read more here.
Keywords: audit fees; governance mechanisms; audit; corporate governance ... See more keywords
Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China
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DOI: 10.1111/auar.12226
Abstract: This study investigates the effect of China's new accounting standards (which converged with International Financial Reporting Standards (IFRS) in 2007) on a new market‐based attribute of earnings quality – earnings transparency (defined as the explanatory… read more here.
Keywords: accounting standards; audit fees; earnings transparency; accounting ... See more keywords