Relevant bibliographies by topics / Audit fees / Dissertations / Theses
To see the other types of publications on this topic, follow the link: Audit fees.

Dissertations / Theses on the topic 'Audit fees'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Audit fees.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Zhang, Yuyu. "Audit fees and asset securitization risks." Thesis, The University of New South Wales, 2013.

Find full text
Abstract:
The thesis investigates “where were the auditors in asset securitizations”, a criticism of the audit profession before and after the onset of the global financial crisis (GFC). Asset securitizations increase audit complexity and audit risks, which are expected to increase audit fees. Using US bank holding company data from 2003 to 2009, this study examines the association between asset securitization risks and audit fees, and its changes during the global financial crisis. The main test is based on an ordinary least squares (OLS) model, which is adapted from the Fields et al. (2004) bank a
APA, Harvard, Vancouver, ISO, and other styles
2

Alexeyeva, Irina. "Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services." Doctoral thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141463.

Full text
Abstract:
This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of fees paid for audit and non-audit services. The finding suggests that auditors increase their risk premium for auditing during a financial crisis andtend to charge higher audit fees as a response to low
APA, Harvard, Vancouver, ISO, and other styles
3

Wang, Zijian. "Board characteristics, audit committee, and audit fees : Evidence from Swedish listed companies." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202576.

Full text
Abstract:
This thesis examines the empirical relationship between a set of board characteristics (i.e. independence, diligence and expertise), audit committee (existence, characteristics and status within the board), and audit fees in a sample of Nasdaq OMX Stockholm-listed companies. The author investigates the relationship using a sample of 187 company-year observations for year 2011. Through multivariate regression analysis, the author found that more independent boards are associated with lower audit fees, while more expert boards and audit committee existence are associated with higher audit fees a
APA, Harvard, Vancouver, ISO, and other styles
4

Mat, Zain Mazlina, and n/a. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors." Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060814.111202.

Full text
Abstract:
This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how
APA, Harvard, Vancouver, ISO, and other styles
5

Mat, Zain Mazlina. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors." Thesis, Griffith University, 2005. http://hdl.handle.net/10072/366709.

Full text
Abstract:
This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how
APA, Harvard, Vancouver, ISO, and other styles
6

Ramzy, Wafaa Abdel. "The determinants of audit fees : an analytical study." Thesis, Heriot-Watt University, 1988. http://hdl.handle.net/10399/1006.

Full text
Abstract:
This study investigates the factors affecting the level of audit fees paid by companies to their auditors. Firstly, all the likely factors thought to be affecting the level of audit fees were identified through a literature survey. These factors were classified into three groups i.e., size, complexity, and others. The relative importance of these factors was determined empirically and statistically. The empirical study was undertaken by mailing two questionnaires to samples of 100 companies, and 100 audit firms. Preliminary interviews were carried out in order to identify if the most important
APA, Harvard, Vancouver, ISO, and other styles
7

KIER, ALEXANDER STEPHEN. "THE EFFECT OF SARBANES-OXLEY ON AUDIT FEES." Thesis, The University of Arizona, 2008. http://hdl.handle.net/10150/190460.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Washburn, Mark. "THE EFFECT OF AUDITING STANDARD NO. 5 ON AUDIT DELAY AND AUDIT FEES." NSUWorks, 2017. http://nsuworks.nova.edu/hsbe_etd/127.

Full text
Abstract:
Formed under the provisions of the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board (PCAOB) was charged with providing the interpretive guidance for auditors to use in carrying out their responsibilities under Sarbanes-Oxley Section 404. Auditing Standard No. 2 (AS2) provided the initial guidance to auditors beginning in 2004. Early research on audit delay and audit fees under these new requirements revealed significant increases in both. Although audit delay and audit fees decreased in subsequent years, they remained much higher than predicted. As a result of the conc
APA, Harvard, Vancouver, ISO, and other styles
9

Mirzay, Fashami Ashkan. "Auditor Switch, Audit Fees, and Audit Quality: Evidence from the ASX 500 Firms." Thesis, Griffith University, 2020. http://hdl.handle.net/10072/394683.

Full text
Abstract:
This thesis is comprised of two studies. The first study investigates the incidence and magnitude of low-balling in the Australian Securities Exchange (ASX) top 500 firms. In auditing, low-balling refers to the provision of audit services below their actual costs during the early years of an audit engagement (DeAngelo, 1981a). Indeed, low-balling is the ‘bait to catch’ for non-audit services or continuity of office. It has been the focus of regulatory bodies, practitioners, and academics because of its potential adverse influence on auditor independence and audit quality (Levin, 2002; Ramsay,
APA, Harvard, Vancouver, ISO, and other styles
10

Tennander, Carl Johan, and Staffan Olsson. "Audit Quality and Accrual Persistence : Examining the impact of auditor size and audit fees." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-144050.

Full text
Abstract:
Abstract This paper examines the connection between auditing and the persistency of reported accruals. Accruals are documented to be subjective by its nature thus running the risk of being aggressively reported by managers with the incentives of improving companies’ earnings. Consequently, accruals are less reliable and therefore problematic for investors to interpret. Investors rely on the independent auditor to detect material misstatements caused by such less reliable accruals. We extend to the evidence presented by Krishnan (2003) suggesting an association between audit quality (measured a
APA, Harvard, Vancouver, ISO, and other styles
11

Alexeyeva, Irina. "Effect of different economic conditions on audit and non-audit fees: Evidence from Sweden." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56521.

Full text
Abstract:
Extraordinary high fees received by the auditors from their clients during the recent financial crisis have attracted public attention. However, reasons for high fees for audit service are obscure. Many studies have proved the importance of the client size, complexity, risks and the auditor status in determination of audit fees. Another determinant, the non-audit fee, has been intensively debated in the literature. The reason for this is that the audit and non-audit fees are not correlated in the way many researchers have expected. Namely, the vast majority of research has reported a positive
APA, Harvard, Vancouver, ISO, and other styles
12

HALLAK, RODRIGO TELLES PIRES. "ANALYSIS OF CORPORATE GOVERNANCE AS DETERMINANT OF AUDIT AND NON- AUDIT FEES IN BRAZIL." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2011. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=18899@1.

Full text
Abstract:
O objetivo dessa pesquisa é identificar fatores que influenciem na determinação de gastos com auditoria e consultoria por parte das empresas abertas no mercado brasileiro. A principal motivação do presente estudo foi a falta de pesquisas sobre gastos com auditoria e consultoria no Brasil, enquanto que esse assunto já vem sendo explorado há anos em outros países. Cabe ressaltar que essa escassez de dados no Brasil é devido ao fato de que, só a partir de 2009, tornou-se obrigatória a divulgação das quantias despendidas com serviços de auditoria e consultoria de forma separada. A divulgação desse
APA, Harvard, Vancouver, ISO, and other styles
13

Hattingh, Leon. "A critical analysis of the deductibility of audit fees." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020376.

Full text
Abstract:
The strict and narrow scope of the general deduction formula may result in taxpayers being denied deductions for business expenditure, which are clearly and legitimately incurred in the course of operating their businesses, which in turn will result in an increase in tax costs, an important component of business costs. Although audit fees often fail the deductibility test, in general they are regarded by taxpayers as automatically deductible despite the fact that such fees were not incurred in the production of income. The deductibility of audit fees reached the High Court recently for the fir
APA, Harvard, Vancouver, ISO, and other styles
14

Davidson, Dhanyal. "Determinants of audit fees of listed South African companies." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15474.

Full text
Abstract:
This paper identifies the statistically significant determinants for audit fees in the South African market by regressing audit fees against a selected set of determinant variables. This study is not the first investigating the South African market and so broadens the existing body of research both within the country as well as the global body of research. Determinant variables identified in prior research across the globe were used to establish the existence of a relationship in the local market. This study further extended the local body of research by considering the implication of audit t
APA, Harvard, Vancouver, ISO, and other styles
15

El-Guindy, Medhat Naguib Khela. "IFRS reporting, audit firm tenure, auditor fees and earnings management." Thesis, University of Leeds, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.578614.

Full text
Abstract:
This thesis aims to investigate the effectiveness of three recent policy changes which have been implemented in the UK or under discussion for future implementation and their association with earnings management. The three policy changes are the adoption of IFRS for UK listed firms, the potential mandatory rotation of audit firms, and the enhanced disclosure requirements of the different categories of auditor fees in the UK. The thesis contains three empirical chapters addressing the three mentioned issues. As to the first study, I investigate the effect of reporting under IFRS versus reportin
APA, Harvard, Vancouver, ISO, and other styles
16

Santos, Cinderela Andrade dos. "Audit fees, non-audit fees and corporate performance." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/81543.

Full text
APA, Harvard, Vancouver, ISO, and other styles
17

Santos, Cinderela Andrade dos. "Audit fees, non-audit fees and corporate performance." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/81543.

Full text
APA, Harvard, Vancouver, ISO, and other styles
18

Chang, Yi-Yun, and 張翊筠. "Audit Fees Stability and Audit Quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/hw24v9.

Full text
Abstract:
碩士<br>元智大學<br>財務金融暨會計碩士班(會計學程)<br>106<br>This paper is to explore the relationship between the audit fee stability and audit quality. Specifically, I expect that the audit firms with more stable audit fee will have more abilities to improve their audit quality. To test this issue, I use the sample of the listed companies in Taiwan for the period of 2007-2016, and adopt the methodologies from Elyasiani and Jia (2008; 2010) to measure the audit fee stability. Also, I follow Kothari et al. (2005) to measure the audit quality. The empirical results support my hypothesis that audit firms with more
APA, Harvard, Vancouver, ISO, and other styles
19

Yu-TingCheng and 鄭宇庭. "The Impact of Firm’s Strategy on Audit Fees and Non-Audit Fees." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/42634381490449829787.

Full text
Abstract:
碩士<br>國立成功大學<br>會計學系<br>103<br>Drawing from research in auditing and strategy, this study examines whether firm strategy risks influence the audit and non-audit fees. The study uses a sample of 3,561 firms in the TSE and OTC market made by 327 Taiwan-based firms over a period of 12 years to test hypotheses linking firm business-level strategies to the fees. The findings indicate that firms pursuing differentiated strategies are more likely to be charged with higher audit and non-audit fees than firms pursuing the cost leadership strategy. In other words, differentiated strategies are regarded
APA, Harvard, Vancouver, ISO, and other styles
20

Fen, Wang Syue, and 王雪芬. "The relation between the corporate governance, audit fees and not-audit fees." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/67538667795319489316.

Full text
APA, Harvard, Vancouver, ISO, and other styles
21

Chiao, Pin-Hsuan, and 焦品瑄. "The Effects of Audit Fees and Non-Audit Fees on Tax Avoidance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/f5ee53.

Full text
Abstract:
碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>106<br>Recently, the rise of anti-tax avoidance continued to spread to the world. The role of auditors becomes more important between company and government. The research mainly discusses about how the amount of audit fees and non-audit fees will affect tax avoidance of company. This research uses TSE (Taiwan Stock Exchange) and OTC (Over-the-counter) listed firms in Taiwan from 2006 to 2016 as the sample, following the model developed by Chen et al. (2010), and adopting effective tax rate and cash effective tax rate as proxies for tax avoidance. The study finds
APA, Harvard, Vancouver, ISO, and other styles
22

Wang, Jie-An, and 王婕安. "Disclosure of Audit Fees and Audit market." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/hsfzg5.

Full text
Abstract:
碩士<br>國立中正大學<br>會計與資訊科技研究所<br>103<br>New policy requires that company should disclose its information of audit fee, if the company tallies with the condition. And this is a mandatory disclosure. Other companies can choose disclose the amount or the range of audit fee. And this is a voluntary disclosure. Also, few companies do not disclose the audit fee. The policy is a unique setting in Taiwan. This paper examines the relationship between the disclosure of audit fee and audit quality, and examines the relationship between audit fee and audit quality, under different situations. Based on 6,
APA, Harvard, Vancouver, ISO, and other styles
23

Hu, Hsüan-Wei, and 胡軒維. "The Influence of Cancellation Audit Fee Floor on Accounting Firms Audit Fees." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/78009641439532142745.

Full text
Abstract:
碩士<br>淡江大學<br>會計學系碩士班<br>94<br>The past studies, which use the demand of audit market, have found that the cancellation of audit fee floor has caused the competition on audit market. It also caused the audit fee decreased. However, the result of using the supply of audit market doesn’t agree with the past empirical results. According to this viewpoint, this study combined the demand of audit market with audit fee, which used the supply of audit market. In this study, we tried to compare the past studies that the audit fee has decreased by examining the canceled the audit fee floor in Taiwan au
APA, Harvard, Vancouver, ISO, and other styles
24

kao, Cheng-hao, and 高誠皓. "Audit Fees, Non-Audit Fees and Auditor IndependenceBefore and After the Sarbanes-Oxley Act." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/90006534430989184139.

Full text
Abstract:
碩士<br>國立成功大學<br>會計學系碩博士班<br>94<br>This paper examines whether the passing of the Sarbanes-Oxley Act is associated with enhanced auditor independence, by checking fees paid to auditors for audit and non-audit services during the period 2000 to 2003. It is expected that the Act will enhanced auditor independence because most of the previous non-audit services are restricted. We find a statistically significant positive association between non-audit fees and the absolute value of performance-adjusted discretionary accruals in 2000 and 2001, but lack of association in 2002 and 2003(after passage
APA, Harvard, Vancouver, ISO, and other styles
25

Sun, Yun-Bing, and 孫雲屏. "Geographic Diversification, Industry Concentration, and Audit Fees: An Analysis of Audit Fee Deregulation." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/84975555029373130767.

Full text
Abstract:
碩士<br>長榮大學<br>經營管理研究所<br>99<br>For a long period, Accountants had to obey the Remuneration Standards. In 1998, the Fair Trade Commission, Executive Yuan, R.O.C. declared that the Remuneration Standards registered by the CPA had violated the Fair Trade Laws, resulting in fierce pricing competition and other method to increase audit fees by the Accountant offices (e.g. Geographic Diversification) . Thus this research focuses on the impact of Geographic Diversification and Industry Concentration level on audit fees and while the audit fees is without minimum. The subject offices are divided into
APA, Harvard, Vancouver, ISO, and other styles
26

Huang, Yiu Hua, and 黃幼樺. "Auditing Fees and Audit Quality." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/76909839626107580655.

Full text
Abstract:
碩士<br>元智大學<br>財務金融學程<br>99<br>This study focuses on the effect of auditing fees on audit quality. I use two variables, analyst forecast error and forecast dispersion, to measure audit quality. There are two issues. First, because other fees (or called non-auditing fees) can be manipulated by the companies and their auditors, other fees are negatively associated with the audit quality. My results suggest that forecast error is positively correlated to other fees. It is consistent with my hypothesis. However, the results from forecast dispersion are insignificant. Second, since the persistent au
APA, Harvard, Vancouver, ISO, and other styles
27

Kuo, Chih-Hsing, and 郭智馨. "Fees disclosure and Audit Opinions." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/98986879910102830553.

Full text
Abstract:
碩士<br>國立成功大學<br>會計學系碩博士班<br>96<br>The purpose of this study is to investigate the impact of non-audit services disclosure on audit opinion. We divide audit opinion into two categories: clean opinion and unfavorable opinion, which are used to observe the effect of non-audit services disclosure. We also examine the association between audit opinion and either non-audit fees or total fees. Collecting a sample of 5,673 firm-year observations over the period of 2002-2006, 1,093 observations are conformed with non-audit services disclosure. Our regression model refers to Defond et al.（2002）and Lenno
APA, Harvard, Vancouver, ISO, and other styles
28

Fonseca, Lídia Margarete Cardoso. "Audit fees e corporate governance." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/81419.

Full text
APA, Harvard, Vancouver, ISO, and other styles
29

Moutinho, Vânia Nogueira. "Audit Fees and Firm Performance." Master's thesis, 2013. https://repositorio-aberto.up.pt/handle/10216/75391.

Full text
APA, Harvard, Vancouver, ISO, and other styles
30

Kai-yi, Hsu, and 徐凱儀. "Audit Fees and Information Transparency." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/22325436199902233499.

Full text
Abstract:
碩士<br>國立臺北大學<br>會計學系<br>95<br>Information transparency is part of corporate governance systems. No matter the practices, academics or government, more and more people pay more attention to this topic all over the world. Especially for managers of those companies which are going to issue equity through the international markets. The purpose of this study is to examine the relation between audit fees and information transparency. The advance of information transparency implies that higher enterprises value, earnings management behaviors declining, and lower agency cost expect for better corporat
APA, Harvard, Vancouver, ISO, and other styles
31

Pi-Yu, Shen, and 沈碧玉. "Internal Control and Audit Fees." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/97407849137035843831.

Full text
Abstract:
碩士<br>輔仁大學<br>會計學系碩士班<br>100<br>Palmrose (1986) suggested that sufficient audit fees allow auditor to perform complicated audit affairs with adequate resource and improve the audit quality. Audit fee is a critical factor to audit quality (Watkins, Hillison and Morecroft, 2004). This study is aimed at examining the effect of internal control quality on audit fees. The research sample consists of TSE-listed firms and OTC-listed firms from year 2006 to 2010. This study attempts to explore whether internal control defects will lead to higher risk for company, and result in higher cost of the audi
APA, Harvard, Vancouver, ISO, and other styles
32

Fonseca, Lídia Margarete Cardoso. "Audit fees e corporate governance." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/81419.

Full text
APA, Harvard, Vancouver, ISO, and other styles
33

Moutinho, Vânia Nogueira. "Audit Fees and Firm Performance." Dissertação, 2012. https://repositorio-aberto.up.pt/handle/10216/75391.

Full text
APA, Harvard, Vancouver, ISO, and other styles
34

Hsin-ChunYen and 葉欣純. "Tax Havens and Audit Fees." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/nc3jen.

Full text
APA, Harvard, Vancouver, ISO, and other styles
35

LAI, KUAN-CHUN, and 賴冠君. "Business groups and audit fees." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/uer36p.

Full text
APA, Harvard, Vancouver, ISO, and other styles
36

YANG, KUN-LIN, and 楊昆霖. "Fair Value Accounting Information、Audit Committee and Audit fees." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/vq6p26.

Full text
Abstract:
碩士<br>長榮大學<br>經營管理研究所<br>104<br>This study examines the association between audit fees and proportions of fair-valued assets, using publicly traded Taiwanese company data from 2007-2014. This study finds audit fees are negatively associated with the proportions of fair-valued assets. The negative association between the proportions of fair-value asset and audit fees that are fair-valued assets using Level 2 inputs is greater than its negative association with the proportions of fair-valued assets that is fair-valued using Level 1 and Level 3. In addition, audit fees are positively associated w
APA, Harvard, Vancouver, ISO, and other styles
37

You, Ling-Yu, and 游姈妤. "The Effect of Audit Committee Characteristics on Audit Fees." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/28982392086307003400.

Full text
Abstract:
碩士<br>銘傳大學<br>會計學系碩士班<br>103<br>The Securities Exchange Law introduces independent directors and audit committee system in 2006 to strengthen corporate governance. The Securities and Futures Bureau of Taiwan further expand the scope of mandatory audit committee in 2013 and require all public companies should set audit committee no later than 2017. Since nearly 90% firms disclose audit fees due to convergence to IFRS and the regulatory bodies mandate audit committee in stages, therefore this study can examine the impact of audit committee characteristics(consisting of audit committee setting,
APA, Harvard, Vancouver, ISO, and other styles
38

LIN, SZU-TING, and 林思葶. "The Relationship Between Internal Audit Competence and Audit Fees." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/88198516858189749105.

Full text
Abstract:
碩士<br>逢甲大學<br>會計學系<br>105<br>In the past, the internal quality was measured by the intricate and multiple variables. This study takes one of the constituent factors of internal quality which is audit competence, and splits into two kinds of competence. One of them is called general competence which means Internal Audit Department’s requirements for accounting skills and competence. The other one is to consider times and technology trends, so add the variables of information technology (called for short: IT) competence (in this study also called computer auditing competence). They are collectiv
APA, Harvard, Vancouver, ISO, and other styles
39

WU, YING-CHEN, and 吳盈槿. "The Association between Diversification, Audit Fees and Audit quality." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/48678336961169154396.

Full text
Abstract:
碩士<br>國立高雄應用科技大學<br>會計系<br>99<br>The purpose of this study is to investigate the association between the degree of diversification, audit fees and audit quality, using audit opinions as proxy of audit quality. The sample comprises public firms listed in Taiwan Stock Exchange and Over-the-Counter. The empirical evidence indicates a negative relation between the degree of diversification and audit opinion, which means that the firms with relatively high degree of diversification are more likely to receive a clean audit opinion than the firms with relatively low degree of diversification, because
APA, Harvard, Vancouver, ISO, and other styles
40

Chen, Yu-Jyun, and 陳育均. "The Relationship between Audit Committee Characteristics and Audit Fees." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/yctbs7.

Full text
Abstract:
碩士<br>僑光科技大學<br>財務金融研究所<br>105<br>Using the ordinary least square regression, we examine the relation between audit committee characteristics and audit fees in firms listed in the Taiwan Stock Exchange and Over-The-Counter for the period 2006-2014. We use six audit committee characteristic measures: audit committee size, the percentage of financial expert members, and audit committee independence, frequency of meetings and whether the convener has expertise in accounting or finance and Female membership ratio. The empirical results show that the size of the audit committee, the percentage of m
APA, Harvard, Vancouver, ISO, and other styles
41

YEN, CHIH-HSIEN, and 顏志憲. "The Impact of Audit Fees on Audit Report Lag." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/25f28v.

Full text
Abstract:
碩士<br>國立高雄應用科技大學<br>會計系碩士在職專班<br>106<br>The purpose of the study is to discuss the correlation between the audit fee and the audit report lag of the listed companies in Taiwan and further investigate whether the consideration to January effect from the enterprise and before and after the amendment of Securities Exchange Act 36 can influence its correlation. The present research is based on the research sample of the listed companies in Taiwan since 2009 to 2016, and the regression analysis is carried out by the extent of days of time gap from the fiscal year deadline to the financial statement
APA, Harvard, Vancouver, ISO, and other styles
42

LIN, CHIAO-YEN, and 林巧燕. "The Effects of Internal Audit Function on Audit Fees." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/z5qs5m.

Full text
Abstract:
碩士<br>國立臺北大學<br>會計學系<br>107<br>Internal audit is the internal oversight unit that best understands the company's operating conditions. On the other hand, the accountant is an external supervisory unit that performs audits and gives comments based on auditing principles. In order to avoid agency problem, companies can reduce the risk of information asymmetry by establishing internal and external audit systems. In the highly competitive audit market, the accountants can lower the cost of audit by accepting the help of internal auditors or referencing to internal audit work. The study tries to fi
APA, Harvard, Vancouver, ISO, and other styles
43

Ruei-JhihSyu and 許瑞芝. "The Association between Audit Committee IndependentDirector Compensation and Audit/Non-Audit Fees." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/72vr34.

Full text
APA, Harvard, Vancouver, ISO, and other styles
44

Sheng-YuHuang and 黃聖諭. "The Impact of Audit Partner Experience on Audit Quality and Audit Fees." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/t57594.

Full text
APA, Harvard, Vancouver, ISO, and other styles
45

Chen, Wan-Jing, and 陳婉菁. "The Association Study of Audit Fees, Non-Audit Fees, and The Directors' and Officers' Liability Insurance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/w83h59.

Full text
Abstract:
碩士<br>國立雲林科技大學<br>會計系<br>105<br>The purpose of this empirical study is aimed to investigate the relationships within audit fees, non-audit fees, and directors and officers liability insurance (D&O) by simultaneous equations approach. Empirical examination of public listed companies between 2008 and 2015 was carried out, specifically probing into potential endogenous relationships among D&O, audit fees, and non-audit fees. The results revealed that audit fees, non-audit fees, and D&O were mutually endogenous. That is, D&O is positive with audit fees and non-audit fees. A further robust examinat
APA, Harvard, Vancouver, ISO, and other styles
46

Yu-DuenChih and 池郁惇. "CEO Pay Cuts and Audit Fees." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/22976318980770314787.

Full text
Abstract:
碩士<br>國立成功大學<br>會計學系<br>104<br>This study examines the relationship between extreme decreases in CEO compensation and the audit fees charges by their audit firms. We propose that CEO pay cuts will increase the incentives to engage in high-risk activities and pose higher risk for auditors. To reduce audit risk to an acceptable level, auditors must exert additional audit effort, further leading to higher audit fees. Using S＆P 1500 non-financial and non-utility firms over the period 2000-2014(as of December 31, 2014), we find that CEO pay cuts are positively related to audit fees, suggesting that
APA, Harvard, Vancouver, ISO, and other styles
47

TSAI, WAN-WEN, and 蔡宛彣. "Related-party Transactions and Audit Fees." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/jee4vb.

Full text
Abstract:
碩士<br>國立雲林科技大學<br>會計系<br>105<br>This study examines the influences of related-party transactions (RPTs) on audit fees based on the listed firms in Taiwan stocks market during 2002~2014. It is expected that the complicated and/or incentive characteristics of related-party transactions will result in a less transparent environment for auditing, which in turn, increase auditor’s risk. This study conjectures that audit fees will be increased for firms with higher related-party transactions. The empirical results document that product (processing) sales-oriented RPTs and non-operating-oriented reve
APA, Harvard, Vancouver, ISO, and other styles
48

CHIEH, CHEN PEI, and 陳珮潔. "Audit Fees and Book-Tax Difference." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/93a9xq.

Full text
Abstract:
碩士<br>輔仁大學<br>會計學系碩士班<br>105<br>The goal of this study is to explore the effect of the book-tax differences on the audit fees. Prior studies found that we can use book-tax differences to detect firmss’earnings management or taxe management behaviors. Based on these findings, this study wants to examine whether auditors use book-tax differences to assess the audit risk of their audited firms and determine the audit fees. The sample of this study consists of public companies listed on TSE and OTC from 2004 to 2015 in Taiwan. The empirical results show that the book-tax differences are signific
APA, Harvard, Vancouver, ISO, and other styles
49

Liao, Hsiu-Mei, and 廖秀梅. "The economic determinants of audit fees." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/12855119298393729888.

Full text
Abstract:
碩士<br>國立雲林科技大學<br>會計系研究所<br>99<br>CPA’s audit service plays an important role at the economic activities of the society. Audit fees will be decided by both the accounting firm and the client. Regarding how to price the audit fees, this research not only viewed from the point of the attribute variable of the client and the accounting firm, but also brought in the discussion of the regulations revising and the level of market booming. Therefore, the size of the audit client, the complexity of the operation, the financial structure, the profit ability, the credit comments, the brand and reputa
APA, Harvard, Vancouver, ISO, and other styles
50

Dai, Chin-Feng, and 戴金鳳. "Corporate Social Responsibility and Audit Fees." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/71473280004895089361.

Full text
Abstract:
碩士<br>輔仁大學<br>會計學系碩士班<br>104<br>A number of environmental issues and global financil issues, such as financial crisis, corporate fraud, food safety, energy crisis and global warming, have impacted the world since 2008. Enterprises have been pressed to look at not only their profit lines, but also take responsibility for their impact on society and the environment. In order to maintain competitiveness and sustainable development, fulfilling the responsibilities of being model corporate citizens has become their first priority. This research reviews the practice of audit fee charging after corpo
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the bibliographies on the topic 'Audit fees' for other source types:
Journal articles Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography