Audit Fee
审计费

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Audit Fee sentence examples within internal audit function

internal audit function
内部审计职能

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.

本研究旨在检验和分析内部审计职能 (IAF) 和内部审计披露 (DIA) 对 2015-2019 年在印度尼西亚证券交易所上市的非金融公司外部审计费用的影响。

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

internal audit function
内部审计职能

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

本研究旨在分析尼日利亚上市公司审计费用与内部审计职能之间的关系。

Internal Audit Function and Audit Fees: Evidence from Nigeria

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Audit Fee sentence examples within financial reporting quality

financial reporting quality
财务报告质量

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.

本研究的主要目的是调查审计费用作为审计质量指标对董事会组成部分、董事薪酬和约旦财务报告质量的中介作用。

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

financial reporting quality
财务报告质量

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.

我们进一步发现，具有较高会计人力资本的公司对收益新闻表现出更强的市场反应，并支付较低的审计费用，这证实了外部利益相关者认为这些公司具有更好的财务报告质量。

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.

本研究的目的是找出审计事务所规模（AFS）和审计费用（AF）之间的关系，并在这种关系中调节审计质量。

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.

本研究旨在分析审计公司规模、财务困境、公有制、管理层更替、审计委员会变动、审计意见、审计费用对印尼审计师转换的影响。

ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDITOR SWITCHING

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Audit Fee sentence examples within audit report lag

audit report lag
审计报告滞后

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

我们的结果在多个可比性指标（应计相似性、审计费用和审计报告滞后）中是一致的，并且我们的发现具有经济意义。

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

audit report lag
审计报告滞后

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.

该数据集包括在阿曼资本市场上市的公司的审计报告滞后、审计费用、审计师类型、审计师任期和审计意见的数据。

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.

最后，履行企业社会责任的水平也受到审计费用和审计任期的正向影响，但不受审计事务所规模的影响。

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.

目的 本文的目的有两个：首先，调查公司的一些特征，包括公司规模、财务杠杆、盈利能力、公司年龄和德黑兰证券交易所（TSE）上市公司社会责任披露的行业类型之间的关系；其次，研究企业社会责任披露（CSRD）水平与审计费用、审计任期和审计事务所规模等审计变量之间的关系。

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.

本研究的目的是确定专业性和时间预算压力对审计质量的影响，审计费用作为调节变量。

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.

本研究旨在重新审视审计费用变量、审计师能力、审计师道德和时间预算压力对审计质量的影响。

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.

良好的公司治理分数的衡量使用东盟 CG 记分卡，而质量审计则由审计费用和公司轮换审计代理。

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.

使用的因变量是外部审计师的选择，而使用的自变量是良好的公司治理、公司规模、盈利能力、杠杆率和审计费用。

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.

与较低的内部控制质量相一致，我们发现错误分类审计相关费用的公司更有可能报告重大弱点，不及时提交报告（报告滞后时间更长）并支付更高的审计费用。

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.

本文旨在强调管理能力、盈余管理、内部控制质量与审计费用之间的关系，以确定管理能力、盈余管理、内部控制质量变量与审计费用之间是否存在显着关系。 .

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
更高的审计费用

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.

额外的测试表明，在情绪高涨期间进行意见购买的客户具有更高的重大重述风险和更高的审计费用。

Investor Sentiment and Audit Opinion Shopping

Higher Audit Fee
更高的审计费用

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

通过差异中的差异方法，我们发现世界范围内的改革导致改革公司的审计费用更高。

Board reforms and audit fees: international evidence

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Audit Fee sentence examples within Lower Audit Fee

Lower Audit Fee
降低审计费用

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

我们还预测并发现，长期审计师的谈判能力下降，审计费用降低就是明证。

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

Lower Audit Fee
降低审计费用

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.

通过对向中国证监会提交的竞选报告中手工收集的数据进行分析，我们发现具有认证审计委员会有效性的公司与盈余管理和审计费用较低相关，并且不太可能出现修改审计意见和延迟提交的可能性。

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
异常审计费

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

现有研究很少关注异常审计费用对股价崩盘风险的影响。

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

Abnormal Audit Fee
异常审计费

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.

本文旨在通过检验盈余平滑策略和审计师专业化对异常审计费用与股价崩盘风险之间关联的影响来解释异常审计费用。

Abnormal audit fees and stock price crash risk

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Audit Fee sentence examples within Increased Audit Fee

Increased Audit Fee
增加审计费用

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

我们研究了最近与客户重述有关的项目合伙人是否经历了来自非重述客户的审计费用压力增加。

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

Increased Audit Fee
增加审计费用

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

我们研究了最近与客户重述有关的项目合伙人是否经历了来自非重述客户的审计费用压力增加。

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
外部审计费

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.

本研究旨在检验和分析内部审计职能 (IAF) 和内部审计披露 (DIA) 对 2015-2019 年在印度尼西亚证券交易所上市的非金融公司外部审计费用的影响。

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

External Audit Fee
外部审计费

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.

目的本研究的主要目的是通过非执行董事薪酬 (NEDR) 和外部审计费 (AFEE) 研究外部治理监控 (IOGM) 投资对新兴市场实际盈余管理 (REM) 的影响在东南亚地区，马来西亚。

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
增加审计费

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.

在差异差异分析中，我们发现经济合作与发展组织《反贿赂公约》的交错实施显着增加了向美国收取的审计费用。

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

Increase Audit Fee
增加审计费

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.

他们还就拟议审计标准的评论阶段表达的担忧提供了混合证据：CAM 流程增加了审计费用，但不会对审计质量产生不利影响。

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.

采用差异分析和严格的固定效应结构（客户-公司、审计-公司、省和年-月固定效应），我们发现现有审计公司降低审计费用以应对由以下因素引起的更高的进入威胁合并。

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.

采用差异测试和严格的固定效应结构，我们发现现有审计公司降低审计费用以应对合并引起的更高的进入威胁。

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
影响审计费

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

目的 本文旨在研究随着性别变化（从男性到女性）的 CEO 继任是否会影响中国环境下的审计费用。

Female CEO succession and audit fees: evidence from China

Affect Audit Fee
影响审计费

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

本研究探讨了签约审计师的职业问题如何影响审计费用和审计质量。

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.

使用审计费用、达到或超过盈利预测的倾向和重述作为管理机会主义/偏见的替代品，我们发现证据与风险假设一致，但与机会主义假设不一致。

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.

使用审计费用来代表审计业务风险，我们发现 GC 提升到最高管理层和审计费用之间存在负相关。

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
文件审核费

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

审计研究记录了与审计师变更相关的审计费用折扣，并且审计费用在几年内恢复到平均水平。

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

Document Audit Fee
文件审核费

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

审计研究记录了与审计师变更相关的审计费用折扣，并且审计费用在几年内恢复到平均水平。

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
审计费溢价

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.

我们发现，具有更丰富 IPO 审计经验的审计师可以提高 IPO 招股说明书中的收益质量，获得审计费用溢价，并且更有可能被审计公司分配到 IPO 项目或被监管机构任命为监管委员会。

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

audit fee premium
审计费溢价

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

我们以估计 Big-N 审计费用溢价的设置作为实证说明，展示了这些问题并提出了实证解决方案。

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.

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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.

本研究旨在确定政治联系、性别 CEO、内部审计和公司复杂性对公司支付给公共会计师的审计费用的影响。

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
审计费折扣

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

审计研究记录了与审计师变更相关的审计费用折扣，并且审计费用在几年内恢复到平均水平。

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

audit fee discount
审计费折扣

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

审计研究记录了与审计师变更相关的审计费用折扣，并且审计费用在几年内恢复到平均水平。

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.

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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.

本研究旨在重新审视审计费用变量、审计师能力、审计师道德和时间预算压力对审计质量的影响。

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
审计费用压力

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

我们研究了最近与客户重述有关的项目合伙人是否经历了来自非重述客户的审计费用压力增加。

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

audit fee pressure
审计费用压力

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

我们研究了最近与客户重述有关的项目合伙人是否经历了来自非重述客户的审计费用压力增加。

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

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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.

例如，使用避税天堂的金融公司的审计费用比没有使用避税天堂的公司高出约 23%，而使用避税天堂的金融公司的非审计费用比没有使用避税天堂的公司高出约 13%。避税天堂使用。

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.

与以往研究不同，本文选取2019年中国上市公司信息技术行业全部为研究对象，采用模糊集/定性比较分析法（fs/QCA）探讨会计师事务所规模、审计收入质量的费用和会计轮换。

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.

我们发现审计费用与不利的 NII 错报呈正相关，但与有利的 NII 错报无关。

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.

从审计覆盖率、审计计划完成率、审计建议采纳率、实际工作量与计划工作量的比例、企业经济效益增长率、审计费用占总成本的比例、内部审计师的沟通能力、内部审计部门的投诉数量和高级管理人员对内部审计工作的满意度选择绩效评价指标优化中国企业跨境并购绩效评价体系，构建基于跨境并购经济绩效评价模型企业并购经济绩效的静态平衡。

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.

该研究使用与审计费用、审计时间和公司治理相关的回归模型和面板数据。

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.

本研究的目的是测试和分析审计费用、独立性和能力对审计质量的影响，审计师道德作为泗水公共会计师事务所的调节变量。

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.

我们根据公司支付的审计费用来分析公司聘请通才 CEO 的后果。

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.

作者还调查了四大会计师事务所和非四大会计师事务所的审计合伙人的经验与审计费用之间的关系。

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.

尽管如此，保费提供的有关会计相关代理成本的增量信息是有限的，而审计费用提供了有关这些代理成本的更一致和更好的信息。

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.

调查结果 与放松管制前四年的情况相比，2004 年挪威市政审计市场引入外包导致放松管制八年后审计费用减少。

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.

目的：本研究考察了所有权结构对加纳上市公司审计费用的影响。

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.

本文研究了 CFO 自恋对中国审计费用的影响。

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.

审计费用与总费用的比率以及城市专家审计师的存在预测了五个最常被引用的缺陷。

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.

对于 2010 年至 2018 年的葡萄牙和西班牙上市公司样本，本研究利用审计定价、替代、信号和补充理论来评估保守主义会计对审计费用的影响。

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.

本研究通过审计费用衡量对增加的参与风险的反应，发现审计师增加了风险最高的基金类别的费用。