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"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the … specialised studies, the impact of the financial reporting based on IFRS is analysed, while considering that Big 4 companies have …
Persistent link: https://www.econbiz.de/10012435390
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The reconsideration of IFRS adoption and audit fees : evidence from UK private firms
Hsu, Yu-Lin; Chen, Ni-Yun - In: The international journal of accounting 59 (2024) 1, pp. 1-39
Persistent link: https://www.econbiz.de/10014532241
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The pricing of audit and non-audit services in a regulated environment : a longitudinal study of the UK life insurance industry
Klumpes, Paul J. M.; Komarev, Iliya; Eleftheriou, … - In: Accounting and business research : a research quarterly … 46 (2016) 3, pp. 278-302
Persistent link: https://www.econbiz.de/10011556616
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Association between discretionary accruals and audit fees and the role of the size of the audit firm : European evidence
Kyriakou, Maria I.; Tsoktouridou, Konstantina - In: International advances in economic research 27 (2021) 3, pp. 185-196
Persistent link: https://www.econbiz.de/10012797076
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Adjustment costs of institutional tax changes from the audit pricing perspective : empirical evidence from the VAT reform
Duan, Binglei; Ma, Xinxiao; Tang, Taijie; Zheng, Guojiang - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 129-149
Institutional changes inevitably impose adjustment costs on firms while also generating benefits. However, empirical evidence regarding the adjustment costs of institutional changes is limited, with much of the focus centered on benefits. Using data on China's A-share listed companies from 2010...
Persistent link: https://www.econbiz.de/10012582451
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What is it going to cost? : empirical evidence from a systematic literature review of audit fee determinants
Widmann, Markus; Follert, Florian; Wolz, Matthias - In: Management review quarterly 71 (2021) 2, pp. 455-489
Persistent link: https://www.econbiz.de/10012497265
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Cost and informativeness of regulatory reports : evidence from the UK
Yuan, Shuai - In: Accounting in Europe 18 (2021) 1, pp. 75-101
Persistent link: https://www.econbiz.de/10012497269
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Examining audit committees in the corporate governance of public bodies
Ellwood, Sheila; Garcia-Lacalle, Javier - In: Public management review 18 (2016) 8, pp. 1138-1162
Persistent link: https://www.econbiz.de/10011607232
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Consequences of adopting an expanded auditor's report in the United Kingdom
Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - In: Review of accounting studies 23 (2018) 4, pp. 1543-1587
Persistent link: https://www.econbiz.de/10011936648
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Client-based measure of the audit office reputation
Asthana, Sharad; Kalelkar, Rachana - In: International journal of accounting, auditing and … 13 (2017) 2, pp. 199-226
Persistent link: https://www.econbiz.de/10011818798