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95.924  Articles
1 of 9.593 pages  |  10  records  |  more records»
Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measure... see more

This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed t... see more

The purpose of this study was to Investigation The effect of real earnings management and accounting earning management on audit fees in The 109 companies listed in Tehran Stock Exchange for the period 1389 to 1393 that using multiple regressions with con... see more

Abstract. The business aspect of the audit services may lead to abnormal fee audits. This happens because the supply and demand in audit services are unbalanced resulting in an oligopolistic market, in which the audit engagement is concentrated in several... see more

The increased fraud of financial statements shows the low role of external auditors in providing a quality audit report. The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship, abnormal audit fees and audito... see more

The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality. Specifically the study examines the moderating of client risk, client complexity and client profitabili... see more

This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable. Using probability sampling method, 1,018 non-financial companies listed on Indonesia Stock Ex... see more

This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation. The sample for this r... see more

This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been exten... see more

1 of 9.593 pages  |  10  records  |  more records»