Narrow search
Showing 1 - 10 of 10,620
Cover Image
The effect of concentration and regulation on audit fees: An application of panel data techniques
Evans, Lawrance; Schwartz, Jeremy - In: Journal of Empirical Finance 27 (2014) C, pp. 130-144
firms. As a result, policymakers in many countries have an interest in considering the cost of additional regulation as well … this paper is to provide new estimates of the extent to which regulation and market concentration have contributed to … higher audit fees using a panel data approach. To accomplish this we use U.S. data from 2000 to 2010, a period that includes …
Persistent link: https://www.econbiz.de/10010785006
Cover Image
A Basic Quantification of the Competitive Implications of the Demise of Arthur Andersen
Feldman, Emilie - In: Review of Industrial Organization 29 (2006) 3, pp. 193-212
Andersen’s exit from the already-concentrated market for auditing services is shown to have increased market concentration and audit fees. Changes in market concentration are found to be significantly related to changes in audit fees, suggesting that the structure-performance hypothesis is...
Persistent link: https://www.econbiz.de/10005674308
Cover Image
American and European Regulation of Over-the-Counter Derivative Securities
Janda, Karel; Rausser, Gordon - Volkswirtschaftliche Fakultät, … - 2011
Reform and Consumer Protection Act and the European Market Infrastructure Regulation (EMIR). The similarities and the major …
Persistent link: https://www.econbiz.de/10009372616
Cover Image
Comparing American and European Regulation of Over-the- Counter Derivative Securities
Janda, Karel; Rausser, Gordon - In: European Financial and Accounting Journal 2011 (2011) 4, pp. 7-19
Reform and Consumer Protection Act and the European Market Infrastructure Regulation (EMIR). The similarities and the major …
Persistent link: https://www.econbiz.de/10011195368
Cover Image
The effect of the type and number of internal control weaknesses and their remediation on audit fees
Keane, Matthew J.; Elder, Randal J.; Albring, Susan M. - In: Review of Accounting and Finance 11 (2012), pp. 377-399
Purpose – The implementation of compliance procedures associated with the Sarbanes-Oxley Act of 2002 came at a great cost to most publicly-traded firms, largely due to the internal control disclosures required by Section 404 of the Act. The purpose of this paper is to contribute to the inquiry...
Persistent link: https://www.econbiz.de/10010814988
Cover Image
Effet de l’obligation de publier les honoraires d’audit sur les honoraires d’audit des exercices ultérieurs : Le cas français / Impact of the Public Fee Disclosure Requirement on S...
Chouaya, Adel - Université Paris-Dauphine
Cette étude examine l’impact de la divulgation publique des honoraires d’audit, exigée par COB, sur l’évaluation des honoraires d’audit des périodes suivantes. Notre modèle théorique prévoit que la publication des honoraires conduira à l’amélioration de la précision et à la...
Persistent link: https://www.econbiz.de/10008551620
Cover Image
La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français
Piot, Charles; Schatt, Alain - Université de Bourgogne - CREGO EA7317 Centre de … - 2010
the effects of the French regulation aimed at promoting external auditor independence. For listed companies, the joint … engagement. Elsewhere, the a priori stronger independence associated with that specific regulation does not result in less … observations lead us to argue that a less constraining regulation of the audit market could benefit to the shareholders of French …
Persistent link: https://www.econbiz.de/10010674662
Cover Image
Effet de l’obligation de publier les honoraires d’audit sur les honoraires d’audit des exercices ultérieurs : Le cas français / Impact of the Public Fee Disclosure Requirement on S...
Chouaya, Adel - Université Paris-Dauphine (Paris IX) - 2008
This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit pricing. Our theoretical model predicts that the public disclosure of fees will lead to greater precision and reduced dispersion (less variance) in subsequent period fees. Using...
Persistent link: https://www.econbiz.de/10010706501
Cover Image
La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français
Piot, C.; Schatt, A. - HAL - 2010
Cet article s'appuie sur les travaux académiques des dix dernières années pour évaluer les effets de la réglementation française visant à accroître l'indépendance des auditeurs. Pour les sociétés cotées en bourse, l'obligation de recourir à deux auditeurs se solde notamment par une...
Persistent link: https://www.econbiz.de/10008793051
Cover Image
Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements
Bédard, Jean; Courteau, Lucie - Facoltà di Economia / Wirtschaftswissenschaftliche … - 2013
Even though there is a worldwide consensus as to the necessity of an audit of annual financial statements for public companies, there is divergence of views as to the review of interim financial statements. While some jurisdictions make it mandatory (e.g., Australia, France, US), others allow...
Persistent link: https://www.econbiz.de/10011145641