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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 … statements in Jordan that have been reported as breaches by the Jordanian Securities Commission (JSC). Data were collected from …
Persistent link: https://www.econbiz.de/10012627534
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Technical Inefficiency, Allocative Inefficiency, and Audit Pricing
Chang, Hsihui - 2017
The critical global role of audit firms, combined with the scarcity of qualified staff and downward pressure on fees, has increased the importance of understanding efficiency in this industry. This paper examines the technical and allocative inefficiencies of audit firm staffing using data from...
Persistent link: https://www.econbiz.de/10012958852
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Bribes and Audit Fees
Gutiérrez Urtiaga, María; Hadjigavriel, Stavriana; … - 2022
We exploit the UK Bribery Act 2010 to test whether the pricing of audit services changes with the risk of the client-firm engaging in bribery. Adopting a triple-difference design, we show that subject firms operating in countries perceived as more corrupt, where bribery may be necessary to get...
Persistent link: https://www.econbiz.de/10013308548
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As Foreign Registrants Abandon the U.S. Capital Markets, What Happens to the Cross-Listing Audit Fee Premium?
Bakarich, Kathleen - 2016
Foreign firms cross-listing in the U.S. benefited from increased accounting quality and valuation stemming from the … historically more stringent accounting and regulatory environment in the U.S. compared to their home markets. Auditors of these … jurisdictions do not experience a significant change in the complexity of their accounting environments, mitigating the impact of …
Persistent link: https://www.econbiz.de/10012994517
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Compliance Costs and Book-Tax Conformity : Evidence from Audit Fees and Audit Quality
Bakarich, Kathleen - 2016
The decade-long debate on required book-tax conformity has centered on three areas: the information content of earnings, the incentive to engage in earnings management, and the costs of compliance. While the first two have been studied extensively, studies on the effect that conformity may have...
Persistent link: https://www.econbiz.de/10012995051
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Client Deadline Concentration in Audit Offices and Audit Quality
Czerney, Keith - 2019
This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet their clients' audit service demands. For audit offices with clients that have filing...
Persistent link: https://www.econbiz.de/10012902042
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Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees
Chen, Vincent - 2019
the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair …-related disclosures as a signal of truthful goodwill accounting and this “signaling effect” partially offsets the “audit risk effect” of …
Persistent link: https://www.econbiz.de/10012899690
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The Cost of Compliance : FIN 48 and Audit Fees
Erickson, Matthew - 2016
Effective for fiscal years beginning after December 15, 2006, FIN 48 significantly altered uncertain tax benefit (UTB) recognition and disclosure requirements relative to its predecessor standard, FAS 5. We examine the effect of the new standard on audit pricing. We first document that...
Persistent link: https://www.econbiz.de/10013006453
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Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums
Moon, James - 2018
Despite the intuitive appeal, prior research finds mixed evidence on whether higher audit fees translate to superior audit quality. Under the assumption that product differentiation between auditors is based, in large part, on the level of financial statement assurance, we propose more refined...
Persistent link: https://www.econbiz.de/10012934306
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The Effects of Earnings Management on Enforcement Releases and Their Recognition in Audit Fees
Hoehn, Balthasar - 2013
In 2004 German legislation established the Financial Reporting Enforcement Panel. In 147 cases since then, the panel has ordered the announcement of errors in previously disclosed and audited financial statements of German firms. We use this unique dataset to evaluate the consequences of...
Persistent link: https://www.econbiz.de/10013078490