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Audit Fee sentence examples within internal audit function

internal audit function

This study aims to examine and analyze the effect of the existence of an internal audit function (IAF) and internal audit disclosure (DIA) on external audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019.

The Effect of The Existence of Internal Audit Function and Internal Audit Disclosure

internal audit function

The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies.

Internal Audit Function and Audit Fees: Evidence from Nigeria

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Audit Fee sentence examples within financial reporting quality

financial reporting quality

The main purpose of this study is to investigate the mediating effect of audit fees as an indicator of audit quality on the board components, the directors' remunerations, and the financial reporting quality in the Jordanian context.

Board Components and Quality of Financial Reporting: Mediating Effect of Audit Quality

financial reporting quality

We further find that firms with higher accounting human capital exhibit stronger market reactions to earnings news and pay lower audit fees, confirming that external stakeholders perceive these firms as having better financial reporting quality.

Corporate In-house Human Capital Investments in Accounting

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Audit Fee sentence examples within audit firm size

audit firm size

The objective of this research is to find the relationship between audit firm size (AFS) and audit fees (AF) on light of mediating audit quality on this relation.

Does audit quality mediate the relationship between audit firm size and audit fees

audit firm size

This research aims to analyze the effect of audit firm size, financial distress, public ownership, management turnover, changes in audit committee, audit opinion, audit fee on auditor switching in Indonesia.

ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDITOR SWITCHING

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Audit Fee sentence examples within audit report lag

audit report lag

Our results are consistent across several comparability measures (accruals similarity, audit fees, and audit report lag), and our findings are economically significant.

Audit Partner Style and Financial Statement Comparability: New Evidence from the U.S. Market

audit report lag

The dataset includes data for audit report lag, audit fees, auditor type, auditor tenure, and audit opinion for firms listed in the Omani capital market.

Dataset for audit dimensions in an emerging market: Developing a panel database of audit effectiveness and efficiency

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Audit Fee sentence examples within corporate social responsibility

corporate social responsibility

Lastly, the level of fulfilling corporate social responsibility is also shown to be influenced positively by the audit fee and audit tenure, but not by audit firm size.

Analysis of Determinants of Firms Disclosed for Corporate Social Responsibility

corporate social responsibility

Purpose The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

Empirical study on the effective factors of social responsibility disclosure of Iranian companies

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Audit Fee sentence examples within time budget pressure

time budget pressure

The purpose of this study was to determine the effect of professionalism and time budget pressure on audit quality with audit fees as moderating variables.

Pengaruh Profesionalisme dan Time Budget Pressure Pada Kualitas Audit Dengan Fee Audit Sebagai Variabel Pemoderasi

time budget pressure

This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality.

PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI

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Audit Fee sentence examples within good corporate governance

good corporate governance

Measurement of good corporate governance scores uses ASEAN CG Scorecard, while quality audits are proxied by audit fees and firm rotation audits.

GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN FIRM PERFORMANCE

good corporate governance

The dependent variable used was the external auditor selection, while the independent variable used was good corporate governance, the size of the company, profitability, leverage, and audit fees.

THE EMPIRICAL STUDY OF THE EXTERNAL AUDITOR SELECTION

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Audit Fee sentence examples within internal control quality

internal control quality

Consistent with lower internal control quality, we find that firms misclassifying audit-related fees are more likely to report a material weakness, are less timely filers (longer report lag) and pay higher audit fees.

Misclassification of audit-related fees as a measure of internal control quality

internal control quality

The purpose of this paper is to emphasize the relationship between managerial ability, earnings management, internal control quality and audit fees to establish whether or not there is a significant relationship between the variables of managerial ability, earnings management, internal control quality and the audit fees.

The relationship between managerial ability, earnings management and internal control quality on audit fees in Iran

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Audit Fee sentence examples within Higher Audit Fee

Higher Audit Fee

Additional tests reveal that clients who engage in opinion shopping during high sentiment periods have a higher risk of material restatements and higher audit fees.

Investor Sentiment and Audit Opinion Shopping

Higher Audit Fee

With a difference-in-differences approach, we find that world-wide reforms result in higher audit fees for reform firms.

Board reforms and audit fees: international evidence

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Audit Fee sentence examples within Lower Audit Fee

Lower Audit Fee

We also predict and find that negotiating power decreases for long-tenured auditors as evidenced by lower audit fees.

The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing†

Lower Audit Fee

Through analyzing hand-collected data from the campaign reports filed with CSRC, we find that firms with certified audit committee effectiveness are associated with less earnings management and lower audit fees, and are less likely to have modified audit opinions and delayed filings.

Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China

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Audit Fee sentence examples within Abnormal Audit Fee

Abnormal Audit Fee

Existing researches have paid little attention to the impact of abnormal audit fees on stock price crash risk.

Research on the Relationship between Abnormal Audit Fees of Listed Companies and the Risk of Stock Price Crash

Abnormal Audit Fee

This paper aims to interpret abnormal audit fees by examining the effect of earnings smoothing strategies and auditor specialisation on the association between abnormal audit fees and stock price crash risk.

Abnormal audit fees and stock price crash risk

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Audit Fee sentence examples within Increased Audit Fee

Increased Audit Fee

We examine whether engagement partners who have recently been associated with client restatements experience increased audit fee pressures from their non-restating clients.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

Increased Audit Fee

We examine whether engagement partners who have recently been associated with client restatements experience increased audit fee pressures from their non-restating clients.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

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Audit Fee sentence examples within External Audit Fee

External Audit Fee

This study aims to examine and analyze the effect of the existence of an internal audit function (IAF) and internal audit disclosure (DIA) on external audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019.

The Effect of The Existence of Internal Audit Function and Internal Audit Disclosure

External Audit Fee

PurposeThe main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and external audit fees (AFEE), on real earnings management (REM) in an emerging market in the Southeast Asia region, Malaysia.

Investment in outside governance monitoring and real earnings management: evidence from an emerging market

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Audit Fee sentence examples within Increase Audit Fee

Increase Audit Fee

In difference-in-differences analyses, we find that the staggered implementation of the Organisation for Economic Co-operation and Development’s Anti-Bribery Convention significantly increases audit fees charged to U.

The Importance of International Anti-Bribery Cooperation to Auditors’ Reaction to Foreign Corruption Risk

Increase Audit Fee

They also provide mixed evidence about concerns expressed during the comment phase of the proposed auditing standard: The CAM process increases audit fees, but it does not adversely impact audit quality.

The process of identifying and reporting CAMs: early evidence

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Audit Fee sentence examples within Reduce Audit Fee

Reduce Audit Fee

Employing difference-in-differences analyses and a strict fixed effects structure (client-firm, audit-firm, province, and year-month fixed effects), we find that incumbent audit firms reduce audit fees in response to a higher entry threat induced by the merger.

Strategic Entry Deterrence in the Audit Industry: Evidence from the Merger of Professional Accounting Bodies

Reduce Audit Fee

Employing difference-in-differences tests and a strict fixed effects structure, we find that incumbent audit firms reduce audit fees in response to a higher entry threat induced by the merger.

Entry Threats and Audit Fees: Evidence from the Merger of Professional Accounting Bodies in Canada

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Audit Fee sentence examples within Affect Audit Fee

Affect Audit Fee

Purpose This paper aims to examine whether CEO succession with gender change (male to female) affects audit fees in the Chinese setting.

Female CEO succession and audit fees: evidence from China

Affect Audit Fee

This study examines how engagement signing auditors’ career concerns affect audit fees and audit quality.

Auditor career concerns, audit fees and audit quality

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Audit Fee sentence examples within Using Audit Fee

Using Audit Fee

Using audit fees, propensity to meet or beat earnings forecasts, and restatements as surrogates for managerial opportunism/bias, we find evidence consistent with the risk hypothesis and inconsistent with opportunism hypothesis.

Changes in Accounting Estimates: Managerial Opportunism or Risky Firms?

Using Audit Fee

Using audit fees to proxy for audit engagement risk, we find a negative association between GC ascension to top management and audit fees.

The effect of general counsel prominence on the pricing of audit services

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Audit Fee sentence examples within Influence Audit Fee

Influence Audit Fee

We analyzed 261 companies listed on Bursa Malaysia and the results indicate that the requirement to improve auditor's communication through enhanced reporting does not influence audit fees.

Audit Fees Determinants: A Study on the Impact of Key Audit Matters Reporting and other Factors

Influence Audit Fee

We examine whether personality differences between the CEO and CFO influence audit fees.

CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?

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Audit Fee sentence examples within Document Audit Fee

Document Audit Fee

Audit research documents audit fee discounts associated with an auditor change, and that audit fees revert to average levels within a few years.

Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices

Document Audit Fee

Audit research documents audit fee discounts associated with an auditor change, and that audit fees revert to average levels within a few years.

Exploratory Insights into Audit Fee Increases: A field study into Board Member Perceptions of Auditor Pricing Practices

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Audit Fee sentence examples within audit fee premium

audit fee premium

We find that auditors with richer IPO-audit experience improve the quality of earnings in IPO prospectus, earn an audit fee premium, and are significantly more likely to be assigned to IPO engagements by audit firms or appointed to the regulatory committee by regulators.

IPO-Audit Expertise, Audit Quality, and Capital Allocation Efficiency: Evidence from China

audit fee premium

We demonstrate these issues and propose empirical solutions, using the setting of estimating the Big-N audit fee premium as an empirical illustration.

When Good Balance Goes Bad: a Discussion of Common Pitfalls When Using Entropy Balancing

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Audit Fee sentence examples within audit fee paid

audit fee paid

This study analyzes whether the company’s intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable.

Intangible assets, risk management committee, and audit fee

audit fee paid

This study aims to determine the Political Connection, Gender CEO, Internal Audit and Corporate Complexity affect the size of the Audit Fee paid to the Public Accountant by the company.

Political Connection, CEO Gender, Internal Audit, Corporate Complexity and Audit Fee in Go Public Companies in Indonesia

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Audit Fee sentence examples within audit fee discount

audit fee discount

Audit research documents audit fee discounts associated with an auditor change, and that audit fees revert to average levels within a few years.

Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices

audit fee discount

Audit research documents audit fee discounts associated with an auditor change, and that audit fees revert to average levels within a few years.

Exploratory Insights into Audit Fee Increases: A field study into Board Member Perceptions of Auditor Pricing Practices

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Audit Fee sentence examples within audit fee variable

audit fee variable

The research was aimed to determine the effect of auditor switching, audit tenure,  company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality.

AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

audit fee variable

This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality.

PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI

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Audit Fee sentence examples within audit fee pressure

audit fee pressure

We examine whether engagement partners who have recently been associated with client restatements experience increased audit fee pressures from their non-restating clients.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

audit fee pressure

We examine whether engagement partners who have recently been associated with client restatements experience increased audit fee pressures from their non-restating clients.

Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?

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More Audit Fee sentence examples
10.1016/J.JCAE.2021.100262

For example, audit fees for financial corporations with tax haven use is around 23 per cent higher compared to corporations with no tax haven use, while non-audit fees for financial corporations with tax haven use is around 13 per cent higher compared to corporations with no tax haven use.

Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations

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10.9734/jemt/2021/v27i430340

Different from previous studies, this paper selects all the information technology industry of Chinas listed companies in 2019 as the research object, and uses the fuzzy-set/ qualitative comparative analysis method (fs/QCA) to explore the impact of accounting firm size, audit fees and accounting rotation on earnings quality.

The effect of CPA Firms, Audit Fee and CPA Rotation on Earnings Quality (Case Study: IT Industry in China)

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10.2308/AJPT-18-115

We find that audit fees are positively associated with unfavorable NII misstatements, but not with favorable NII misstatements.

Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements

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10.1109/icmtma52658.2021.00184

From the audit coverage rate, audit plan completion rate, audit recommendation adoption rate, actual workload to planned workload ratio, the growth rate of corporate economic efficiency, the ratio of audit fees to total costs, the communication capabilities of internal auditors, and the internal audit department’s The number of complaints and senior management’s satisfaction with internal auditing work selects performance evaluation indicators to optimize the performance evaluation system of Chinese companies’ cross-border mergers and acquisitions, and build a cross-border mergers and acquisitions economic performance evaluation model based on the static balance of corporate mergers and acquisitions economic performance.

Economic performance evaluation model of cross border Mergers and acquisitions of Chinese enterprises based on principal component analysis

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10.5539/IJBM.V16N4P96

The research uses regression models and panel data related to audit fees, audit hours and corporate governance.

Gender Diversity in Audit Partners and Audit Efforts

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10.47747/JISMAB.V2I2.243

The objective of this  research  is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya.

Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

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10.2308/AJPT-18-086

We analyze the consequences of a firm hiring a generalist CEO in terms of the audit fees paid by the firm.

Generalist CEOs and Audit Pricing

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10.1108/ARA-08-2020-0121

The authors also investigate the relationship between the audit partner's experience and audit fees in both Big 4 and non-Big 4 accounting firms.

The effect of audit engagement partner professional experience on audit quality and audit fees: early evidence from Form AP disclosure

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10.2308/JFR-2019-0005

Nonetheless, the incremental information provided by premiums about accounting-related agency costs is limited, and audit fees provide more consistent and better information about these agency costs.

U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies

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10.1108/IJPSM-07-2020-0181

FindingsThe introduction of contracting out in the municipal audit market in Norway in 2004 contributed to a reduction in audit fees eight years after the deregulation, compared to the situation four years before the deregulation.

Organizing municipal audit: contracting out and audit costs in Norway

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10.18196/JAI.V22I2.11337

Purpose: The study examined the effect of ownership structures on audit fees of listed firms in Ghana.

The Effect of Ownership Structures on Audit Fees of Listed Firms in Ghana

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10.1016/J.CJAR.2021.05.002

This paper examines the effects of CFO narcissism on audit fees in China.

CFO narcissism and audit fees: Evidence from listed companies in China

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10.1007/S11142-020-09570-9

The ratio of audit fees to total fees and the presence of a city specialist auditor predict five of the most cited deficiencies.

Measuring audit quality

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10.4018/978-1-7998-6669-5.ch013

For a sample of listed Portuguese and Spanish firms from 2010 to 2018, this study draws on audit pricing, substitution, signaling, and complementary theories to evaluate the impact of conservatism accounting on audit fees.

The Impact of Conservatism Accounting on Audit Fees

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10.2139/ssrn.3942576

Measuring the response to increased engagement risk with audit fees, this study finds that auditors increase their fees for the riskiest class of funds.

Auditor Response to Changing Risk: Money Market Funds during the Financial Crisis

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10.22103/JAK.2021.15739.3240

Audit fee is one of the most important indicators for assessing the audit quality.

Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee