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The impact of IFRS adoption on audit fees : evidence from Jordan
Abu Risheh, Khaled E.; Al-Saeed, Mo'taz Amin - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 520-536
is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian …This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …
Persistent link: https://www.econbiz.de/10010526626
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Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees
Chen, Vincent - 2019
Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of … the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair … value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees …
Persistent link: https://www.econbiz.de/10012899690
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Do goodwill impairments affect audit opinions? : evidence from China
He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182
There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment … approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to … information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions …
Persistent link: https://www.econbiz.de/10012582454
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Does goodwill-related critical audit matters disclosure influence firms' financial reporting decisions? : evidence from goodwill impairment
Jahan, Nusrat; Karim, M. Sydul - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 159-187
Persistent link: https://www.econbiz.de/10014536440
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The effect of audit fees on disclosure quality in Jordan
Shakhatreh, Mohammad Ziad; AlSmadi, Safaa Adnan; … - In: Cogent business & management 7 (2020) 1, pp. 1-15
Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...
Persistent link: https://www.econbiz.de/10012627534
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The relation between engagement quality control review hours and auditor changes : evidence from South Korea
Song, Jae-Won; Kim, Yong Shik - In: Journal of business economics and management 22 (2021) 5, pp. 1269-1287
The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and auditor changes. The logit regression model is designed...
Persistent link: https://www.econbiz.de/10013256639
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Do supply shocks in the audit partner labor market affect auditor choice? : evidence from a quasi-natural experiment
Cao, Yanming; Feng, Zhuoan - In: China journal of accounting research : CJAR 15 (2022) 1, pp. 1-21
We examine whether supply shocks in the audit partner labor market induce clients to switch audit partners. We argue that audit partners in their early careers (i.e., junior partners) charge low audit fees to attract clients, which induces client firms to switch from senior partners to junior...
Persistent link: https://www.econbiz.de/10013269474
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Intangible assets, risk management committee, and audit fee
Prabhawa, Aditya Aji; Nasih, Mohammad - In: Cogent economics & finance 9 (2021) 1, pp. 1-14
This study analyzes whether the company's intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable. The sample of this study consisted of 656 observations from companies listed on the Indonesia Stock Exchange (BEI) for 2010-2018 from...
Persistent link: https://www.econbiz.de/10013184175
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The impact of union of European Football Associations (UEFA) financial fair play regulation on audit fees : evidence from Spanish football
Mareque, Mercedes; Barajas, Angel; Lopez-Corrales, Francisco - In: International Journal of Financial Studies : open … 6 (2018) 4, pp. 1-20
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to...
Persistent link: https://www.econbiz.de/10011963967
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Audit fees, patent litigation, and long-term performance
Wang, Ya-Fang - In: International journal of business and economic sciences … 15 (2022) 1, pp. 7-15
Purpose: The business risk of patent litigation contributes to auditors' professional skepticism and thereby results in different audit pricing decisions. Patent infringement is viewed as a specific news and thereby results in different economic consequences. This study examines the association...
Persistent link: https://www.econbiz.de/10013332100