Gotowe bibliografie tematyczne / Non-audit fees

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  1. Artykuły w czasopismach
  2. Rozprawy doktorskie
  3. Książki
  4. Części książek
  5. Streszczenia konferencji
  6. Raporty organizacyjne

Gotowa bibliografia na temat „Non-audit fees”

Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 19 lutego 2023

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Artykuły w czasopismach na temat "Non-audit fees"

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Zaman, Mahbub, Mohammed Hudaib, and Roszaini Haniffa. "Corporate Governance Quality, Audit Fees and Non-Audit Services Fees." Journal of Business Finance & Accounting 38, no. 1-2 (January 2011): 165–97. http://dx.doi.org/10.1111/j.1468-5957.2010.02224.x.

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Lennox, Clive S. "Non-audit fees, disclosure and audit quality." European Accounting Review 8, no. 2 (July 1999): 239–52. http://dx.doi.org/10.1080/096381899336014.

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Keane, Matthew. "ABNORMAL AUDIT FEES, NON-AUDIT FEES AND AUDITOR-CLIENT RETENTION DECISIONS." International Journal of Business Research 14, no. 3 (October 1, 2014): 181–90. http://dx.doi.org/10.18374/ijbr-14-3.13.

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Ali, Muhammad Jahangir, Rajbans Kaur Shingara Singh, and Mahmoud Al-Akra. "The impact of audit committee effectiveness on audit fees and non-audit service fees." Accounting Research Journal 31, no. 2 (July 2, 2018): 174–91. http://dx.doi.org/10.1108/arj-11-2015-0144.

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Purpose The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach The authors construct a composite audit committee effectiveness measure incorporating audit committee independence, diligence, size, financial expertise and the chairperson’s accounting expertise. Findings The authors find that audit committee effectiveness has a positive significant impact on both audit fees and NAS fees. This suggests that effective audit committees can hold auditors accountabl
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Dunmore, Paul, and Yingxin Sarah Shao. "Audit and Non‐Audit Fees: New Zealand Evidence." Pacific Accounting Review 18, no. 2 (July 2006): 32–46. http://dx.doi.org/10.1108/01140580610732804.

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Lim, Chee Yeow, David K. Ding, and Charlie Charoenwong. "Non-audit fees, institutional monitoring, and audit quality." Review of Quantitative Finance and Accounting 41, no. 2 (September 14, 2012): 343–84. http://dx.doi.org/10.1007/s11156-012-0312-1.

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Alrashidi, Rasheed, Diogenis Baboukardos, and Thankom Arun. "Audit fees, non-audit fees and access to finance: Evidence from India." Journal of International Accounting, Auditing and Taxation 43 (June 2021): 100397. http://dx.doi.org/10.1016/j.intaccaudtax.2021.100397.

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Al-Adeem, Khalid. "An Analysis of the Relationship between Audit Fees and Non-audit Fees." Arabian Journal of & Accounting. 18, no. 02 (December 1, 2015): 99–119. http://dx.doi.org/10.12785/aja/180204.

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Antle, Rick, Elizabeth Gordon, Ganapathi Narayanamoorthy, and Ling Zhou. "The joint determination of audit fees, non-audit fees, and abnormal accruals." Review of Quantitative Finance and Accounting 27, no. 3 (November 2006): 235–66. http://dx.doi.org/10.1007/s11156-006-9430-y.

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Leung, Sidney, and Ran Wang. "Family control, audit committees and audit fees." Corporate Ownership and Control 7, no. 3 (2010): 73–85. http://dx.doi.org/10.22495/cocv7i3p6.

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This paper examines the impact of family control on audit effort and audit risk as proxied by audit fees, the relation between the quality of the audit committee (AC) and audit fees, and how family control influences the association between AC quality and audit fees. Using a sample of Hong Kong companies from the 2005/06 fiscal year, we find that family-controlled firms have lower audit fees. The results also show a positive association between AC quality and audit fees in Hong Kong. Moreover, the association of higher AC quality with higher audit fees is stronger in family-controlled firms th
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Rozprawy doktorskie na temat "Non-audit fees"

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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.

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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
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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.

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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
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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.

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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
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McMeeking, Kevin Paul. "An empirical analysis of the level and changes of UK audit and non audit service fees." Thesis, Lancaster University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.369492.

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Ali, Roziani. "The impact of governance characteristics and non-audit fees on audit pricing : evidence from UK listed companies." Thesis, University of Sheffield, 2014. http://etheses.whiterose.ac.uk/6663/.

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Ananthanarayanan, Umapathy. "The association between auditors' fees and earnings management in New Zealand." Click here to access this resource online, 2008. http://hdl.handle.net/10292/460.

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This study provides evidence between auditors' fees and earnings management in New Zealand. The fee measures used in this study are audit fees, non-audit fees and total fees paid by a client to the audit firm. For each of the three fee measures, I derive client importance fee measures that reflect a client’s economic importance to the auditor relative to other clients of the auditor at the city office and national levels. This study employs both performance adjusted discretionary accruals and current accruals as proxies for earnings management. Using a sample of 224 firm-years comprising firms
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Zimmerman, Aleksandra B. "Does the Audit Market Price Partner Big 4 Experience in Non-Big 4 Firms?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=case1459427972.

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Marques, Alexandre Pinto. "Efeito da proibição conjunta dos serviços de auditoria e não auditoria nos honorários de auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2021. http://hdl.handle.net/10400.5/23508.

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Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais<br>Over the years, audit firms have attracted attention for being associated with poor financial reporting due to the poor quality of the audits performed. In order to enhance trust in auditors, Regulation (EU) No. 537/2014 of the European Parliament and of the Council of April 16 established a prohibition on the joint provision of audit services (AS) and non-audit services (NAS) by the same audit firm in public interest entities. This study aimed to analyze the effect of the Regulation on audit fees. For this purpose, we u
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Munsif, Vishal. "Internal Control Reporting by Non-Accelerated Filers." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/431.

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I examine three issues related to internal control reporting by non-accelerated filers. Motivation for the three studies comes from the fact that Section 404 of the Sarbanes-Oxley Act (SOX) continues to be controversial, as evidenced by the permanent exemption from Section 404(b) of SOX granted to non-accelerated filers by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Dodd-Frank Act also requires the SEC to study compliance costs associated with smaller accelerated filers. In the first part of my dissertation, I document that the audit fee premium for non-accelerat
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Abdel, Nour Joseph. "The effect of employee ownership on audit fees, auditor independence and earnings management : evidence from France." Electronic Thesis or Diss., Aix-Marseille, 2020. http://theses.univ-amu.fr.lama.univ-amu.fr/200407_ABDELNOUR_601e813hbqqyh297jdc660bt_TH.pdf.

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L’Actionnariat Salarié (AS) est une composante de rémunération qui permet de relier le patrimoine personnel du salarié à celui de l’entreprise. Il assure leur représentation dans le conseil d’administration, ce qui génère des effets sur plusieurs niveaux : individuel, organisationnel et macroéconomique. Ce travail doctoral examine les effets de l’AS sur les pratiques de comptabilité et audit en France, pays où l’AS est le plus développé en Europe. Le premier chapitre introduit les plans d’AS et les autres plans de participation des salariés en France et dans le monde. Le second chapitre étudie
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Książki na temat "Non-audit fees"

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Frankel, Richard M. The relation between auditors' fees for non-audit services and earnings quality. Cambridge, Mass: MIT Sloan School of Management, 2002.

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M, Frankel Richard, Johnson Marilyn F, and Nelson Karen K. Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality. Creative Media Partners, LLC, 2018.

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M, Frankel Richard, Johnson Marilyn F, and Nelson Karen K. The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality. Franklin Classics Trade Press, 2018.

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M, Frankel Richard, Johnson Marilyn F, and Nelson Karen K. The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality. Franklin Classics Trade Press, 2018.

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M, Frankel Richard, Johnson Marilyn F, and Nelson Karen K. The Relation Between Auditors' Fees for Non-audit Services and Earnings Quality. Franklin Classics, 2018.

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Części książek na temat "Non-audit fees"

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Demartini, Maria Chiara, Valentina Beretta, and Sara Trucco. "Throw Money at ICD? The Effect of the Global Financial Crisis on the Link Between Intellectual Capital Disclosure and (Non-)audit Fees." In Organizing in a Digitized World, 104–28. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-86858-1_7.

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Streszczenia konferencji na temat "Non-audit fees"

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Alhadab, M. "Do Non-Audit Service Fees Associate with Accrual Earnings Management during the IPO?" In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.62.

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Harindahyani, Senny, and Jessica Avelina Yolino. "The Role of Firm Ownership Type and Earnings Management on Auditor Choice and Audit Fee of Non-Financial Firms." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.130.

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Hossain, Md Abir, Adan J. Mireles, and Calvin M. Stewart. "A Machine Learning Approach for Stress-Rupture Prediction of High Temperature Austenitic Stainless Steels." In ASME Turbo Expo 2022: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/gt2022-84352.

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Abstract This study outlines a machine learning approach for long-term stress-rupture (SR) prediction of high temperature austenitic stainless steel. Traditional methods of lifetime estimation and alloy design for turbomachinery application rely mostly on repeated testing, prior experience, and trial-and-error approach, which are laborious, time intensive, and costly. Recent advances in machine learning offer an accelerated technique for the development of constitutive creep laws, superior alloy designs, and reliable long-term performance prediction. To that end, a machine learning approach is
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Raporty organizacyjne na temat "Non-audit fees"

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Clement, Timothy, and Brett Vaughan. Evaluation of a mobile learning platform for clinical supervision. University of Melbourne, 2021. http://dx.doi.org/10.46580/124369.

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Context: This report details a formative evaluation of the Clinical Supervision Online (CSO) course, a fee-paying, fully online ‘light touch’ program of study for clinical supervisors offered by the Melbourne Medical School, which was developed in conjunction with the University’s Mobile Learning Unit. The course requires between six to ten hours of self-directed study and is designed for any clinicians who teach. Methods: Evaluation of the course was guided by Rossi, Lipsey and Freeman’s (2004) approach to program evaluation, addressing the need for the course, its design, implementation, imp
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