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liability partnership firms are more likely to issue modified audit opinions than are auditors in limited liability CPA firms …
Persistent link: https://www.econbiz.de/10013130707
both unexpected total and nonaudit fees. These results suggest that auditor fee dependence on the audit client is …
Persistent link: https://www.econbiz.de/10013116195
This study examines whether political connections further impair auditor independence when auditor provides non-audit … services in Malaysia. We examine whether political connections moderate the relationship between non-audit fees and audit fees …, we find a positive and significant relationship between non-audit fees and audit fees, and the relationship becomes …
Persistent link: https://www.econbiz.de/10013119145
An important aim of the Sarbanes-Oxley Act (SOX) was to reduce cost of capital by enhancing auditor independence. However, prior literature has argued that SOX has been ineffective in meeting this objective. We contribute to this debate by first providing evidence suggesting that auditor...
Persistent link: https://www.econbiz.de/10013124455
This paper investigates the effect of Asian financial crisis on the relation between client economic importance and auditor independence. Using data from 1994 to 2001 in six Asian markets (Hong Kong, Indonesia, Malaysia, Taiwan, Thailand, and Singapore), we find that auditors are less likely to...
Persistent link: https://www.econbiz.de/10013101868
We use data from China to examine whether regulations that limit management influence over auditors improve audit … 2004 aimed at improving audit quality for state-owned enterprises ultimately controlled by the central government (CSOEs … difference-in-difference design to study the impact of these regulations on audit quality. We find that audit quality for CSOEs …
Persistent link: https://www.econbiz.de/10013089427
This study investigates the influence of management over auditor selection decisions during a period in which audit … quality audit committee. As SOX presumes that management influence over auditor selection leads to negative outcomes, we also … between management influence over auditor selection and subsequent audit quality is influenced by audit committee quality …
Persistent link: https://www.econbiz.de/10013091443
To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms … understanding audit demand and production economics. For U.S. firms with publicly-traded debt, we hold constant the regulatory … market contextual factors, including any related public firm audit fees from increased audit effort to reduce audit …
Persistent link: https://www.econbiz.de/10013064791
be looked at. Finally, we discuss potential alternative audit market structures developed overseas and briefly discuss …
Persistent link: https://www.econbiz.de/10013072356
Using a sample of audit firm mergers in China's audit market, this paper provides evidence on the way auditor … independence can be improved following audit firm mergers as a result of a change in the aggregate quasi rents that are exposed to … the aggregate quasi rents at stake directly after controlling for the confounding effects of auditor competence, audit …
Persistent link: https://www.econbiz.de/10013038269