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 …

challenges connected with the deferred tax, effective tax rate testing or using the auditor’s expert for the audit procedures …

The paper examines the extent which risk management committee and corporate governance committee predict audit fees in … corporate governance committee affect audit fees. We obtained the data used for this study from the annual reports of public … between establishment of risk management committee and audit fees while the establishment of corporate governance committee …

audit information can contribute to anticipating financial distress. A handful of papers have shown that a combination of … ratios and audit data is significant for predictive purposes, but only one recent paper provided a predictive accuracy of 80 …% solely by using the disclosures contained in audit reports. This study was complemented by simplifying the analysis of audit …

Chinese auditors use to address clients in audit reports connote differential financial misstatement risk. Specifically, we … compromised auditor independence, lower audit quality, and higher financial misstatement risk. We find significantly greater … client misstatement risk weakens when the audit firm is a Top 10 accounting firm in China, is an industry specialist, is …

functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization … example) aspects concerning the (internal) financial audit in the organization within the context of its assessment of the … state that the financial audit constitutes an effective tool for protecting the organization against internal, as well as …

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