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The economic consequences of heightened materiality uncertainty : an auditing perspective
Huang, Ying; Li, Ningzhong; Zhang, Jieying; Zhou, Xiaolu - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 225-249
Persistent link: https://www.econbiz.de/10014632053
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Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung; Krishnan, Gopal - In: Review of accounting studies 28 (2023) 1, pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
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The regulation of public company auditing : evidence from the transition to AS5
Doogar, Rajib K.; Sivadasan, Padmakumar; Solomon, Ira - In: Journal of accounting research 48 (2010) 4, pp. 795-814
Persistent link: https://www.econbiz.de/10008649446
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Audit fees and auditor independence : the case of ISO 14001 certification
Dogui, Kouakou; Boiral, Oliver; Heras-Saizarbitoria, Iñaki - In: International journal of auditing : IJA 18 (2014) 1, pp. 14-26
Persistent link: https://www.econbiz.de/10010338710
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The relationship between adherence of internal audit with standards and audit fees
Alzeban, Abdulaziz; Sawan, Nedal - In: Journal of financial reporting & accounting : JFRA 14 (2016) 1, pp. 72-85
Persistent link: https://www.econbiz.de/10011595306
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Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning
Subedi, Meena - In: International journal of accounting and information … 32 (2024) 2, pp. 308-344
Persistent link: https://www.econbiz.de/10014549046
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The effect of audit fees on auditors negligence
Adeniyi, Segun Idowu - In: Acta Universitatis Danubius / Oeconomica 11 (2015) 3, pp. 120-126
Persistent link: https://www.econbiz.de/10011513094
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Analysis of audit fees for nonprofits : resource dependence and agency theory approaches
Verbruggen, Sandra; Christiaens, Johan; Reheul, Anne-Mie; … - In: Nonprofit and voluntary sector quarterly 44 (2015) 4, pp. 734-754
Persistent link: https://www.econbiz.de/10011337169
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On the (ir)relevance of fee structures in certification
Pollrich, Martin; Strausz, Roland - 2023
Restrictions on certifiers' fee structures are irrelevant for maximizing their profits and trade efficiency, and for the implementability of (monotone) distributions of rents. The irrelevance results exploit that certification schemes involve two substitutable dimensions-the fee structure and...
Persistent link: https://www.econbiz.de/10014478467
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Internal control quality and audit pricing under the Sarbanes-Oxley Act
Hoitash, Rani; Hoitash, Udi; Bedard, Jean C. - In: Auditing : a journal of practice & theory 27 (2008) 1, pp. 105-126
Persistent link: https://www.econbiz.de/10003716920