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Rozprawy doktorskie na temat „Non-audit fees”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 19 lutego 2023

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1

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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4

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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10

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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11

Dahlström, Viktor, and Robin Danielsson. "Levererar Big-4 en högre revisionskvalitet jämfört med Non-Big 4? : En kvantitativ studie som jämför större och mindre revisionsbolags revisionskvalitet relaterat till revisionsarvodet." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23802.

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Syfte: Större revisionsbolag har länge inom redovisningslitteraturen associerats med bättre revisionskvalitet jämfört med mindre revisionsbolag. På senare tid har frågan lyfts om större revisionsbolags höga revisionsarvoden beror på högre revisionskvalitet eller marknadsmakt. Denna studie bidrar med nya empiriska underlag inom jämförelsestudier mellan större och mindre revisionsbolag, där revisionsarvodet används som proxy för revisionskvalitet. Vidare tar denna studie, till skillnad från tidigare studier, även hänsyn till revisionskvalitet inom olika riskmiljöer. Metod: Studien har använt s

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Abidin, Shamharir. "Audit market concentration and auditor choice in the UK." Thesis, University of Stirling, 2006. http://hdl.handle.net/1893/119.

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Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit assurance. To date, however, only a limited number of studies on auditor choice issues are available, especially in the UK setting. Further, since the downfall of Andersen, the audit market environment has changed significantly, creating a new audit environment to be researched. In light of these recent

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13

Arvidsson, Wallberg Angelica, and Alexandra Åhlén. "Ekonomisk förlust för revisionsbyråer : En studie över revisorers fortlevnadsvarningar i Sverige." Thesis, Högskolan i Gävle, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-22393.

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Syfte: Inom revisionsbranschen har rapporteringen om ett företags fortlevnad under en lång tid varit ett omtvistat ämne. Detta specifikt till följd av revisorsskandaler, då företag gått i konkurs utan att ha erhållit en fortlevnadsvarning från sin revisor. I redovisningslitteraturen finns det motstridiga argument kring huruvida revisorer anses oberoende eller inte utifrån deras benägenhet att utfärda fortlevnadsvarningar och de finansiella incitament som finns. Uppsatsens syfte är att: Undersöka om det finns något samband mellan utfärdandet av fortlevnadsvarningar och ekonomisk förlust för rev

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14

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

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

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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.

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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

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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.

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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

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18

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.

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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

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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.

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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.

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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

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HUANG, YU-CHI, and 黃雨頎. "The Determinants of and Interaction between Audit and Non-Audit Fees." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/10243054230021441701.

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碩士<br>國立臺北大學<br>會計學系<br>92<br>The aim of this study is to investigate the determinants of audit and non-audit fees and to clarify the association between them. Most people consider that audit and non-audit fees have a positive correlation resulted from “knowledge spillover”. But we suspect that the characteristics of auditors and auditees, and the auditees’ consideration to purchasing non-audit services simultaneously determine audit and non-audit fees in pricing. The methodology is to build the models of audit and non-audit fees, respectively, for estimating single-equation models to confirm

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Chu, Yenting, and 朱晏葶. "The Relationship Between Non-audit Services, Auditor Changes And Audit Fees." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/29186010713972227517.

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碩士<br>國防大學管理學院<br>財務管理學系<br>100<br>The relationship between audit and non-audit services offered by CPA firms has been extensively discussed post the Enron event. Previous researches suggest that both of the services impair audit independence and therefore encourage auditor changes. The purpose of this study is to investigate the relationship of supply and demand in the audit market. The data was collected from Taiwan Economic Journal Database (TEJ) while the sampling period ranged from 2002 to 2010. In order to validate whether audit fees are significantly correlated to non-audit services and

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Liu, Yen-Hsiu, and 劉晏秀. "The relation between board characteristics and audit/non-audit fees in Taiwan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/35350739288988594545.

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碩士<br>國立政治大學<br>會計研究所<br>92<br>To reduce the agency problem between management and capital suppliers, the business should design an effective corporate structure to reduce agency cost, including hiring outside board members and/or the establishment of an audit committee. The board members with higher independence and expertise will ask the auditors to put in more audit time to reduce information asymmetry. And they will expect to lessen the auditor’s economic dependency on the management by restricting non-audit services the company will purchase from the independent auditor firm. Most researc

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Luo, Shu Fan, and 羅書帆. "The Association Between Non-audit Fees Disclosures and Market Returns." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/47378868233477427234.

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碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>Scholars have concerned that whether CPAs providing non-audit services for their audit clients will threaten their independence for a long term around the world. In this study we however focus on how the investors will react to the event while they detect CPAs providing non-audit services for their audit clients. In this way, we can know if there is any information content of fees disclosures. The results indicate that amount of fees is positive correlated with company’s abnormal return. The relation between discretionary accruals and abnormal return is negative

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Chia-JungTsai and 蔡佳蓉. "Do non-audit service fees impair auditor independence in issuing audit opinion? Further evidence from Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/wjt3qj.

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Wu, C. Y. H., Hwa-Hsien Hsu, and J. Haslam. "Audit committees, non-audit services, and auditor reporting decisions prior to failure." 2015. http://hdl.handle.net/10454/17147.

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Yes<br>This study investigates the associations between audit committee characteristics and the likelihood of auditors' going-concern decisions among UK failed firms. Specifically, we examine whether the threat posed by auditor-provided non-audit services (NAS) to auditors' reporting decisions is mediated by audit committee characteristics. We find that failed firms with higher proportions of independent non-executive directors (NEDs) and financial experts on the audit committee are more likely to receive auditor going-concern modifications prior to failure, but that there is no significant re

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Wang, Su-Her, and 王書鶴. "The Effect of Auditors'' Fees for Non-audit Services on Audit Quality ─ From the Perspective of Earnings Management." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/70441702136028004537.

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碩士<br>中國文化大學<br>會計研究所<br>91<br>For a long time, there is always totally different opinions concerning whether audi-tors compromise their audit quality when they provide non-audit services to their audit clients. In the past, it was hard to get domestic data of auditor fees, so the volume of domestic related empirical research were less than foreign scholars’. The new regulation of Securities and Futures Commission makes auditor fees data collection from Market Observation Post System possible. Hence, this study continues Frankel et al. (2002) and Jan Zan Lee et al. (2002)’s research. We adopt

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Lee, Cheng-Chuan, and 李政娟. "Earnings Management and Auditor Independence: An Examination Using Audit and Non-Audit Fees from US Bank Holding Companies." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/75546021565317127163.

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碩士<br>國立臺灣大學<br>會計學研究所<br>91<br>The Enron debacle has reopened the public debate on the role of auditors and whether their independence can be called into question in certain circumstances, particularly where they earn substantial fees for non-audit work. Any event that raises doubts about the quality and independence of audit services undermines confidence in the capital markets as a whole. The debate has tended to focus on non-audit services, which auditors perform for their clients, and this has been the target of the US SEC in recent years. The fundamental tension in the statuto

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Lai, Yung-Yu, and 賴永裕. "Audit Fees of Non-profit Organizations: An Empirical Study on Private Colleges and Universities." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/14070927256100415467.

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博士<br>國立雲林科技大學<br>管理研究所博士班<br>95<br>This study collected first-hand audit fee data from audited financial statements of private colleges and universities for the 2001-2003 academic years. The empirical results support the first hypothesis (H1) that audit fees of NPOs would be higher when limited tendering procedures were carried out for auditor selections. As to the second hypothesis (H2), it is argued that auditors could reduce follow-up audit work to cut down audit costs since NPOs clients (private colleges and universities) pose a low audit risk with steady and strong financial structures.

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Yu-LinLin and 林鈺麟. "A study of practice office region, audit quality, and audit fees－Why would a company use a non-local practice office?" Thesis, 2012. http://ndltd.ncl.edu.tw/handle/99278767672842068930.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>100<br>This paper examines why some companies prefer to use a practice office far from their headquarters in Taiwan. It investigates the differences in audit quality and audit fees among different regions of practice offices, and also examines the distinction between local and non-local practice offices by using a sample of Taiwanese companies. 　　The results reveal that there is no significant difference in audit quality among different regions, but the audit fees are significantly higher in Hsinchu region than in Taipei, Taichuang, Tainan, and Kaohsiung regions, an

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Lu, Chian-Uen, and 呂倩雯. "The Research On The Effects of Non-audit Service Fees and Engagement Risk on Auditor Independence." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/80561214700981341516.

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碩士<br>國立臺灣大學<br>會計學研究所<br>92<br>It has been a major concern whether auditor independence may be negatively impacted if auditors perform nonaudit services for their audit clients. However, the results of empirical researches are mixed. It could be caused by different research designs or lack of influential variables on auditor independence. According to existing studies, engagement risks could restrain the possibility that auditors are willing to sacrifice independence. This study therefore extends existing NAS related empirical researches by combining nonaudit service fees variables with enga

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Neves, Ana Sofia Pereira. "Serviços distintos da auditoria e independência do auditor." Master's thesis, 2021. http://hdl.handle.net/10400.14/36796.

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Tendo em conta a noção de que a prestação simultânea de serviços de auditoria e de serviços distintos da auditoria (SDA) ao mesmo cliente poderá comprometer a independência do auditor, entrou em vigor, na União Europeia, o Regulamento (UE) n.º 537/2014, do Parlamento Europeu e Conselho, de 16 de abril de 2014, relativo aos requisitos específicos para a revisão legal de contas das Entidades de Interesse Público, que veio proibir a prestação da maior parte dos SDA aos clientes de auditoria e limitar os honorários totais dos SDA. Neste sentido, este estudo tem como objetivos averiguar se, em Por

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Liao, Heng-Yi, and 廖恒毅. "The Artificial neural network research of audit fee and non-audit fee for listed companies." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/97754243170104548109.

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碩士<br>國立勤益科技大學<br>研發科技與資訊管理研究所<br>99<br>Good model of information disclosure helps to reduce information asymmetry, increase soundness of capital market, improve information transparency, and also enhance the monitoring of enterprise. The accountant who notarizes the financial report plays an important role in the information which exposed from enterprise. However, the investors might be question about audit information, have doubt about financial reports, and discredit dependability of accounting/auditing standard rule from public company. Exposing information of audit fee and non-audit fee d

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Fan, Yu-Hsin, and 范宇杏. "The Association between Audit Committee (or Independent Supervisor) and Audit (Non-audit) Fee Ratio." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/uj9qcz.

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碩士<br>銘傳大學<br>管理研究所<br>97<br>In recent years, as the demand for non-audit services from auditors increases, the proportion of revenue from other than audit services has increased tremendously. As a result, regulators and investors concern about the increased percentage of non-audit fees relative to audit fees and that reduces auditor independence. More than ever, spurred by Enron’s collapse and financial mis-statements by several large corporations, the regulators have an increased interest in the impact of non-audit fees on the economic bonding between auditors and their clients. On the other

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Pereira, Valentina Augusta Barreiros. "Serviços distintos de auditoria : revisão de literatura." Master's thesis, 2020. http://hdl.handle.net/10400.14/32378.

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Reflexo de anos de discussões e escândalos financeiros, a 16 de abril de 2014, a Comissão Europeia publica formalmente o Regulamento (UE) n.º 537/2014 do Parlamento Europeu e do Conselho, impondo restrições à prestação de SDA, por parte do auditor externo aos seus clientes, e aplicando limites aos honorários dos SDA. O objetivo deste estudo, é assim, sistematizar a investigação científica em torno dos serviços distintos de auditoria, dando relevância ao período de 2014 a 2020, de forma a identificar as conclusões chegadas relativamente: (1) ao impacto dos SDA no qualidade de auditoria, indepe

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Cheng, Hung-kuan, and 鄭弘寬. "Non-audit Fee and the Value-relevance of Financial Statement." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/75056083528176430285.

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碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>Non-audit service performed by auditor for their audit clients have long been a focus of concern for the regulators. In order to provide investors with more information, the Taiwan Securities and Future Bureau has mandated listed firms to disclosure their fees for both audit and non-audit services under some circumstances. This study examines the impact of non-audit fee on the value-relevance of financial statement information. The sample includes 472 listed firms disclosing non-audit fee data during 2002 to 2006. This adopts the Olhson (1995) model to test t

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Lin, Shin-Yi, and 林忻宜. "An empirical study of the relationship between fee dependence from audit and non-audit services and earnings quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/72025107648104255806.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>Observing the drastic changes of the worldwide regulatory environment in the post-Enron era, the author of this thesis intends to examine whether the impact of service fees dependence on auditor independence is contingent on auditor tenure. The study applied a series of multivariate regression analyses on a sample of 1,293 Taiwan’s listed companies for the period of 2002 to 2007 and found that there exists no statistically significant relationship between fee dependence and earnings quality on conventional levels, either from the viewpoint of cross-services, cros

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Wang, Chun-En, and 王純恩. "The Effects of Non-audit Services, Fee Dependence and Auditor Tenure on Earnings Quality-The Measure of Performance-Adjusted Discretionary Accruals." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/27666823098515548077.

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碩士<br>元智大學<br>會計學系<br>92<br>This thesis examines whether non-audit services, fee dependence and auditor tenure are associated with earnings quality by using publicly disclosed fee data of listed and OTC firms in Taiwan mandatorily required by the regulation effective in 2002. This study uses the absolute value, income-increasing and income-decreasing discretionary current accruals estimated by industry-specific cross-sectional Modified Jones model (1995) and two measures of performance-adjusted discretionary current accruals developed by Kothari et al.(2002) as proxies for earnings quality. Fu

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