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Artykuły w czasopismach na temat „Non-audit fees”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 19 lutego 2023

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1

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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5

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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6

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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11

Clatworthy, Mark A., Howard J. Mellett, and Michael J. Peel. "Changes in NHS Trust Audit and Non-Audit Fees." Public Money & Management 28, no. 4 (August 2008): 199–205. http://dx.doi.org/10.1111/j.1467-9302.2008.00645.x.

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Alexeyeva, Irina, and Tobias Svanström. "The impact of the global financial crisis on audit and non-audit fees." Managerial Auditing Journal 30, no. 4/5 (May 5, 2015): 302–23. http://dx.doi.org/10.1108/maj-04-2014-1025.

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Purpose – The paper aims to investigate audit and non-audit fees during the global financial crisis (GFC) in an environment that is relatively sparsely regulated with regard to the provision of non-audit services. Design/methodology/approach – Audit and non-audit fees were studied during pre-GFC (2006-2007), GFC (2008-2009) and post-GFC (2010-2011) periods. Findings – During the GFC, Swedish companies benefited from an increase in sales and total assets, although return on assets decreased. In this setting, the auditors charged higher audit fees compared with the pre-GFC period, despite the ab

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13

Krauss, Patrick, and Henning Zulch. "Non-Audit Services And Audit Quality: Blessing Or Curse?" Journal of Applied Business Research (JABR) 29, no. 2 (February 11, 2013): 305. http://dx.doi.org/10.19030/jabr.v29i2.7640.

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This study investigates whether and how audit quality is associated with the provision of non-audit services by the statutory auditor. Using a sample of 1,008 firm observations of major German listed companies for the sample period 2004-2011, our study is one of the first to thoroughly analyze this issue empirically for the German audit market. Consistent with prior studies we choose discretionary working capital accruals as our proxy for audit quality. Our empirical results demonstrate that total non-audit fees in general and audit related fees in particular are negatively associated with aud

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14

Rahman, Md Jahidur. "Impact of section 201 of SOX on the relationship between audit and non-audit fees." Corporate Ownership and Control 12, no. 2 (2015): 26–36. http://dx.doi.org/10.22495/cocv12i2p3.

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This study aims to investigate the changes that the prohibition of the non-audit services by section 201 of SOX brought in the relationship between the audit fees and non-audit fees. Both univariate and multivatiate regression methodologies has been used to test the hypotheses. Using both OLS and two-stage least squares, this study find a weak positive relationship between audit fees and non-audit fees. This result suggests that the companies need to pay an increased rate of both audit and non-audit fees after SOX. The findings of this paper will be the use of financial reporting regulatory au

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15

Ittonen, Kim, Emma-Riikka Myllymäki, and Per Christen Tronnes. "Banks’ audit committees, audit firm alumni and fees paid to audit firm." Managerial Auditing Journal 34, no. 7 (July 1, 2019): 783–807. http://dx.doi.org/10.1108/maj-01-2018-1766.

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Purpose This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers. Design/methodology/approach The study empirically examines a sample of large banks that are included in the S&P Composite 1500. Findings The paper reports significantly lower audit fees and a higher proportion of non-audit fees to total fees when the audit committee chair is an alumnus of the incumbent audit firm. Moreover, additional analysis reveals that these findings are

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Lu-Andrews, Ran, and Yin Yu-Thompson. "International Real Estate Review." International Real Estate Review 21, no. 2 (June 30, 2018): 169–226. http://dx.doi.org/10.53383/100259.

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We examine the geographic component of investment in audit services in the REIT industry. As REIT firms have strong incentive for information transparency and maintain high audit quality, we expect that geographic distance, as a proxy for information flow, among REIT firms, their auditor, and the Securities and Exchange Commission (SEC) offices have effects on the audit and non-audit fees paid by REIT firms. We find that: 1) REIT firms pay more audit and non-audit fees to their auditor when their headquarters are located closer to the SEC offices; 2) REIT firms pay higher audit and non-audit f

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17

Chiu, Tiffany, Feiqi Huang, Yue Liu, and Miklos A. Vasarhelyi. "The impact of non-timely 10-Q filings and audit firm size on audit fees." Managerial Auditing Journal 33, no. 5 (May 8, 2018): 503–16. http://dx.doi.org/10.1108/maj-10-2017-1673.

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Purpose Prior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and conservative about reporting. Inspired by these research streams, this paper aims to investigate the influence of non-timely 10-Q filings on audit fees and the impact of audit firm size on this association. Design/methodology/approach The cross-sectional audit fee regression model used in this study is similar to that used in prior audit fee research (Simunic, 1980; Francis et al., 2005; Hay et al., 2006; Wang e

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18

El Guindy, Medhat N., and Nadia Sbei Trabelsi. "IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure." International Journal of Accounting & Information Management 28, no. 4 (April 29, 2020): 639–66. http://dx.doi.org/10.1108/ijaim-09-2019-0107.

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Purpose This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates whether UK firms adopting IFRS for the first time or reporting under IFRS, in general, are being charged higher audit and non-audit fees and whether this impact is conditional on audit firm size and tenure. Design/methodology/approach Using empirical data for UK listed firms from 2003-2007, the paper uses a regression model that explains audit and non-audit fees by independent variables measuring auditors’ and aud

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19

Staszkiewicz, Piotr, and Rumiana Górska. "The non-audit fee and the auditee’s failure risk." Zeszyty Teoretyczne Rachunkowości 2018, no. 99 (155) (August 20, 2018): 97–118. http://dx.doi.org/10.5604/01.3001.0012.2935.

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This paper examines whether the auditee’s financial situation affects the auditor’s non-audit fee and independ- ence. Three sets of tests were used to address the issue. The first examines whether there are cross-border and intertemporal differences in relationships between non-audit fees and audit fees. The second tests whether there is a relationship between non-audit fees and report modification. The third addresses the relationships between audit fees and the auditee’s financial situation. The results suggest a lack of coexistence of all three motives for the purchase of non-audit fee serv

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20

Hay, David C. "Audit Fee Research on Issues Related to Ethics." Current Issues in Auditing 11, no. 2 (September 1, 2017): A1—A22. http://dx.doi.org/10.2308/ciia-51897.

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SUMMARY Audit fees are related to important ethical issues for auditors. There has been increasing research on audit fees recently, including research on potential ethical risks regarding audit fees, which helps to illuminate some of these professional issues. The International Ethics Standards Board for Accountants (IESBA) is very interested in this area and asked me to prepare a paper reviewing the relevant research. This summary reviews research that became available from 2006 to 2016 on four issues related to audit fees—fee level, dependence, non-audit fees, and firms that have a significa

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21

Amir, Eli, Yanling Guan, and Gilad Livne. "Abnormal Fees and Timely Loss Recognition—A Long-Term Perspective." AUDITING: A Journal of Practice & Theory 38, no. 3 (December 1, 2018): 1–22. http://dx.doi.org/10.2308/ajpt-52348.

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SUMMARY We examine the relation between timely loss recognition and abnormal audit, non-audit, and total fees over a period of thirteen years. We use positive abnormal audit (non-audit) fees as a measure of abnormal audit effort (economic bond). We report some evidence suggesting audit effort is associated with slower loss recognition in accruals before the Sarbanes-Oxley Act (SOX) became effective. We find stronger evidence that audit effort is associated with slower loss recognition post-SOX when clients raise substantial external funds or when the auditor is not an industry specialist. Usin

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22

Vermeer, Thomas E., K. Raghunandan, and Dana A. Forgione. "Audit Fees at U.S. Non‐Profit Organizations." AUDITING: A Journal of Practice & Theory 28, no. 2 (November 2009): 289–303. http://dx.doi.org/10.2308/aud.2009.28.2.289.

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Mitra, Santanu, and Mahmud Hossain. "Ownership composition and non-audit service fees." Journal of Business Research 60, no. 4 (April 2007): 348–56. http://dx.doi.org/10.1016/j.jbusres.2006.10.025.

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Basioudis, Ilias G., Evangelos Papakonstantinou, and Marshall A. Geiger. "Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom." Abacus 44, no. 3 (September 2008): 284–309. http://dx.doi.org/10.1111/j.1467-6281.2008.00263.x.

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Wang, Changjiang, K. Raghunandan, and Ruth Ann McEwen. "Non-Timely 10-K Filings and Audit Fees." Accounting Horizons 27, no. 4 (August 1, 2013): 737–55. http://dx.doi.org/10.2308/acch-50591.

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SYNOPSIS The SEC requires that firms failing to file their annual reports within the specified deadlines file a Form NT 10−K with the Commission. In this paper, we examine the impact of non-timely filings on audit fees. We find that in the case of accelerated filers, audit fees are 26 (12) percent higher for those firms that had a Form NT 10-K filing in the previous (current) year. There is no such statistically significant association between non-timely filing and audit fees in the case of non-accelerated filers, but this result is driven by the clients of non-Big 4 auditors. Our results add

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Ali, Muqaddam Oyetunji, and Wan Amalina Wan Abdullah. "Internal Audit Function and Audit Fees: Evidence from Nigeria." Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 6, no. 1 (June 30, 2021): 15. http://dx.doi.org/10.31332/lifalah.v6i1.2902.

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The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to examine the hypothesis. The result of the study found internal audit to be significantly related with amount of audit fees paid by the listed firms. Specifically, this study found internal audit expertise and size of internal audit unit to have a positive and significant relationship with audit fees while no relationship was documented between

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Musa, Wasiu Ajani, Ramat Titilayo Salman, and Ibrahim Olayiwola Amoo. "Determinants of audit fees in quoted financial and non-financial firms." Corporate Law and Governance Review 3, no. 2 (2021): 30–40. http://dx.doi.org/10.22495/clgrv3i2p3.

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Regulators have ensured the compulsory disclosure of audit fees in the financial statement to overcome abnormal fees and instill credibility in the financial report since audit pricing is contingent upon audit quality. However, discrepancies between audit fee dimensions are evidenced in the abnormal audit fees, resulting in accounting scandals. Hence, this study assessed the determinants of audit fees in quoted financial and non-financial firms by building a model underpinned by agency theory (Mitnick, 2006) and economic theory of product differentiation (Beath & Katsoulacos, 1991). Second

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Park, Hong-jo, Jeong-un Choi, and Joonhei Cheung. "The Effect Of Auditor Change On Initial Audit Fee Discount And Non-Audit Services." Journal of Applied Business Research (JABR) 33, no. 1 (December 27, 2016): 95–106. http://dx.doi.org/10.19030/jabr.v33i1.9870.

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The purpose of this research is to verify whether non-audit services are provided without additional fees at the initial audit as a strategy to win an external audit contract, which could give the appearance of initial audit fee discount. From the results, non-audit services are provided at the initial audit, and the initial audit fee is discounted accordingly, only when the independent auditor is changed from a Big 4 accounting firm to a non-Big 4 accounting firm. However, there is no meaningful relevance in any other types of changes. Therefore, if the auditor is changed from a Big 4 account

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Onulaka, Paul Nnamdi, Moade Fawzi Shubita, and Alan Combs. "Non-audit fees and auditor independence: Nigerian evidence." Managerial Auditing Journal 34, no. 8 (September 2, 2019): 1029–49. http://dx.doi.org/10.1108/maj-06-2017-1576.

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Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ respons

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Carmona, Pedro, Alexandre Momparler, and Carlos Lassala. "The relationship between non-audit fees and audit quality: dealing with the endogeneity issue." Journal of Service Theory and Practice 25, no. 6 (November 9, 2015): 777–95. http://dx.doi.org/10.1108/jstp-07-2014-0163.

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Purpose – The purpose of this paper is to explore whether the provision of non-audit services (NAS) by public accounting firms undermines audit quality. The study addresses this question by testing for an association between the provision of consulting services and auditor independence in listed companies. Design/methodology/approach – The authors study if the magnitude of non-audit fees explains variations in earnings management by looking at the joint determination of non-audit fees, audit fees, and abnormal accruals using the SURE-regression estimation method. Findings – Evidence from teste

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Köhler, Annette G., and Nicole V. S. Ratzinger-Sakel. "Audit and Non-Audit Fees in Germany — The Impact of Audit Market Characteristics." Schmalenbach Business Review 64, no. 4 (October 2012): 281–307. http://dx.doi.org/10.1007/bf03396843.

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김주택. "The Effect of Accounting Firms' Non－Audit Service on Audit Fees." Global Business Administration Review 6, no. 3 (September 2009): 45–65. http://dx.doi.org/10.17092/jibr.2009.6.3.45.

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Adelopo, Ismail. "Modelling issues in the relationship between audit and non‐audit fees." Journal of Applied Accounting Research 10, no. 2 (September 11, 2009): 96–108. http://dx.doi.org/10.1108/09675420910984664.

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Whisenant, Scott, Srinivasan Sankaraguruswamy, and K. Raghunandan. "Evidence on the Joint Determination of Audit and Non-Audit Fees." Journal of Accounting Research 41, no. 4 (September 2003): 721–44. http://dx.doi.org/10.1111/1475-679x.00121.

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Munisi, Gibson. "Ownership structure and audit fees: Evidence from Sub-Saharan Africa." Accounting 9, no. 1 (2023): 55–66. http://dx.doi.org/10.5267/j.ac.2022.9.001.

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This study examines the factors affecting audit fees in firms listed primarily in Sub-Saharan Africa countries by focusing on the relationship between ownership structure and audit fees. The study uses an unbalanced panel dataset of 531 observations of non-financial firms collected from annual reports for the years 2005 to 2009. The findings show that audit fees vary with ownership structure. Particularly, the study shows managerial ownership and concentrated ownership are negatively related to audit fees, whereas foreign ownership is related positively to audit fees. This study provides valua

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Parkash, Mohinder, Rajeev Singhal, and Yun Ellen Zhu. "Group-affiliated Firms and audit fees: Evidence from India." International Review of Business and Economics 4, no. 1 (2020): 1–23. http://dx.doi.org/10.56902/irbe.2020.4.1.5.

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This study analyzes the role of auditors and affiliation to a business group in corporate governance of firms by examining the audit fees charged to group-affiliated and independent firms. Agency problems in firms may be mitigated by the monitoring provided by controlling investors of firms affiliated to business groups. On the other hand, concentrated ownership may also result in higher agency costs because of inefficient profit distributions, tunneling, and complicated ownership structures. Audit fees are determined by the effort expended and the risks faced by auditors. We examine the relat

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Salmen Aljaaidi, khaled, Shamharir Bin Abidin, and Waddah Kamal Hassan. "Audit Fees and Audit Quality: Evidence from GCC Region." AD-minister, no. 38 (June 30, 2021): 121–59. http://dx.doi.org/10.17230/ad-minister.38.5.

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This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent the new auditor selection. Further, the results of this study contribute to the existing theory and empirical evidence of how the audit fees are associated with audit quality in the periods

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Habib, Ahsan, and Ainul Islam. "Determinants and consequences of non‐audit service fees." Managerial Auditing Journal 22, no. 5 (May 29, 2007): 446–69. http://dx.doi.org/10.1108/02686900710750748.

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Al-Okaily, Jihad. "The effect of family control on audit fees during financial crisis." Managerial Auditing Journal 35, no. 5 (March 6, 2020): 645–65. http://dx.doi.org/10.1108/maj-12-2018-2114.

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Purpose The purpose of this study is to empirically examine the effect of family involvement in ownership, management and directorship on audit fees during the crisis and non-crisis periods. Design/methodology/approach Following Anderson and Reeb (2003), this paper uses a two-way fixed effect model to examine the impact of family control on audit fees in crisis and non-crisis periods. The fixed effects include dummy variables for each year and each industry code in the sample. Findings This paper finds that during normal economic periods, family firms pay lower audit fees relative to non-famil

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Sisna Armawan, I. Putu, and I. Dewa Nyoman Wiratmaja. "Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit." E-Jurnal Akuntansi 30, no. 5 (May 25, 2020): 1208. http://dx.doi.org/10.24843/eja.2020.v30.i05.p11.

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The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect

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Ma, Dongshan, Shengqiang Zhang, and Jiayu Zhao. "The High-Speed Railway Opening and Audit Fees: Evidence from China." Sustainability 14, no. 20 (October 17, 2022): 13353. http://dx.doi.org/10.3390/su142013353.

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By constructing a staggered difference-in-differences model, we examined the effect of the high-speed railway opening on audit fees and its mechanism. The high-speed railway opening significantly reduces audit fees, and the inhibitory effect is more pronounced in firms located in non-central cities and small- and medium-sized audit firms. Furthermore, the high-speed railway opening mainly affects the audit fees by intensifying the competition in the audit market, but information asymmetry has no significant impact, indicating that the high-speed railway opening mainly reduces the audit fees by

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Sari, Sarlina. "Pengaruh Revaluasi Asset Non Keuangan, Goodwill dan Goodwill-impairment Terhadap Biaya Audit dengan Kepemilikan Keluarga sebagai Variabel Moderasi." Moneter - Jurnal Akuntansi dan Keuangan 7, no. 1 (March 31, 2020): 15–23. http://dx.doi.org/10.31294/moneter.v7i1.6838.

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The purposes of this study are to examine the effect of non-financial assets revaluation, goodwill and goodwill-impairment on audit fees family ownership as moderating variables. This research uses sample of Indonesia Stock Exchange non-financial companies from the years 2011-2015. Regression results show that revaluation of non-financial assets, goodwill and goodwill-impairment have no effect on audit fees. However, companies that family-owned, the audit fee is higher if the companies revalue its nonfinancial assets. The results of this study can be considered by regulators to set auditing st

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Gul, Ferdinand A., Mehdi Khedmati, Edwin KiaYang Lim, and Farshid Navissi. "Managerial Ability, Financial Distress, and Audit Fees." Accounting Horizons 32, no. 1 (September 1, 2017): 29–51. http://dx.doi.org/10.2308/acch-51888.

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SYNOPSIS This study examines whether the relationship between managerial ability and audit fees is conditional on financial distress. We find that higher managerial ability increases audit fees in financially distressed firms and decreases audit fees in non-distressed firms. We also observe that financially distressed firms with higher-ability managers display lower accrual quality and a higher likelihood of restatement. Moreover, higher-ability managers in distressed firms engage more in opportunistic financial reporting to concurrently maximize equity-based compensation and cope with debt re

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Lauwangsa, Jovan Krishna, Vanya Amartyazenna Suryadi, Yang Elvi Adelina, and Vania Pradipta Gunawan. "FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE." Jurnal Akuntansi Kontemporer 15, no. 1 (January 2023): 37–51. http://dx.doi.org/10.33508/jako.v15i1.4127.

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Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried out by management in the form of earning management on audit fees. Research Method. The studies that were carried out used secondary data from 139 non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2020. Research Result and Findings. Through a linear regression of panel data, the study found that higher amount of audit

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Quick, Reiner, Daniel Sánchez Toledano, and Joaquín Sánchez Toledano. "The impact of auditor-provided non-audit services on audit quality: A review of the archival literature." Corporate Ownership and Control 20, no. 2 (2023): 93–112. http://dx.doi.org/10.22495/cocv20i2art8.

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The paper gives an overview of the results of a structured literature review. It covers archival studies on the relationship between non-audit services (NAS) fees and factual as well as perceived audit quality published in journals included in the accounting subject category of the SCImago Journal Ranking. It also includes a critical evaluation of the research methods applied in prior research and offers avenues for future research. The provision of NAS to audit clients creates threats to auditor independence. Consequently, regulators have focused on the simultaneous provision of audit and NAS

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CRUCEAN, Andreea Claudia, and Camelia Daniela HATEGAN. "Evolution of Audit Fees - Perspective on Auditors` Risks." Audit Financiar 20, no. 167 (July 28, 2022): 484–98. http://dx.doi.org/10.20869/auditf/2022/167/016.

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Audit fees are among the essential concerns of audit firms and regulators. The paper's objective is to analyze the evolution of audit fees collected by auditors. Based on the data included in the Audit Analytics database, a sample of 1927 distinct companies was selected. 24921 observations were reported, representing audit fees from 2009 to 2020. The research showed that the audit market was concentrated around Big4 auditors, whose number increased directly to the number of issued reports. Most of the audited companies were in the field of Finance, insurance, and real estate (28%) and in the f

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Bum-Jin Park and Bae Khee Su. "The Effects of Types of Non-audit Services on Abnormal Audit Fees." Korea International Accounting Review ll, no. 52 (December 2013): 101–20. http://dx.doi.org/10.21073/kiar.2013..52.005.

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Firth, Michael. "The Provision of Non-audit Services and the Pricing of Audit Fees." Journal of Business Finance Accounting 24, no. 3 (April 1997): 511–25. http://dx.doi.org/10.1111/1468-5957.00118.

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Ghosh, Aloke (Al), Sanjay Kallapur, and Doocheol Moon. "Audit and non-audit fees and capital market perceptions of auditor independence." Journal of Accounting and Public Policy 28, no. 5 (September 2009): 369–85. http://dx.doi.org/10.1016/j.jaccpubpol.2009.07.001.

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LIM, CHEE-YEOW, and HUN-TONG TAN. "Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization." Journal of Accounting Research 46, no. 1 (December 17, 2007): 199–246. http://dx.doi.org/10.1111/j.1475-679x.2007.00266.x.

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