Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the … mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on …

in recent years, it does not appear that the decline can be attributed solely to increases in audit quality. Instead, we …

audits performed by the sanctioned auditors.We employ two earnings management indicators as proxies for audit quality: loss … this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …

, operating mechanism and audit quality in the Vietnamese market. In this paper, the methodology used by the authors is mixed … for 270 auditors who now work at audit firms in Vietnam. The results of the research showed that factors affecting the … operating mechanism of audit firms include the legal system, quality control and internal corporate governance. Factors …

Purpose: The mechanism of dual attestation system is to enhance audit quality through bonding legal liability of two … Rebar frauds. This study thus examines the audit quality of dual attestation system by exploring whether auditor locality … and auditor tenure can affect audit quality simultaneously. Design/methodology/approach: This study investigates whether …

In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting …, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are …

with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of … global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process …

The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any … association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an … abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of …

This article emphasizes the significance of researching the cross effect of using jointly external audit quality and … examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We … provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings …