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Does inclusion of financial experts on J-SOX regulated boards or audit committees increase or decrease audit fees in Japan?
Kobori, Kazuhiko; Tsai, Yao-Chuan; Wu, Tsing-Zai. C. - In: The empirical economics letters : a monthly … 14 (2015) 11, pp. 1077-1083
Persistent link: https://www.econbiz.de/10011505847
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An empirical comparison of the effect of XBRL on audit fees in the US and Japan
Shan, Yuan George; Troshani, Indrit; Richardson, Grant - In: Journal of contemporary accounting & economics 11 (2015) 2, pp. 89-103
Persistent link: https://www.econbiz.de/10011350422
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Reverse engineering SOX versus J-SOX : a lesson in legislative policy
Shishido, Zenichi; Ōsaki, Sadakazu - In: Enterprise law : contracts, markets, and laws in the US …, (pp. 349-366). 2013
Persistent link: https://www.econbiz.de/10010395949
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Transparency and corporate governance
Hermalin, Benjamin E. - In: Enterprise law : contracts, markets, and laws in the US …, (pp. 342-348). 2013
Persistent link: https://www.econbiz.de/10010395951
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Sarbanex-Oxley and the provision of non-audit transaction tax services : a comparative assessment of US, French, Australian and Japanese rules
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 7 (2005), pp. 1-31
Persistent link: https://www.econbiz.de/10002946636
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Audit credibility and the audit fees : a theory and an experimental investigation
Kato, Tatsuhiko - In: Developments on experimental economics : new approaches …, (pp. 227-232). 2007
Persistent link: https://www.econbiz.de/10003498126
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Japan's big 3 firms' response to clients' business risk : greater audit effort or higher audit fees?
Kim, Hyonok; Fukukawa, Hironori - In: International journal of auditing : IJA 17 (2013) 2, pp. 190-212
Persistent link: https://www.econbiz.de/10009764854
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Audit pricing and cost strategies of Japanese big 3 firms
Fukukawa, Hironori - In: International journal of auditing : IJA 15 (2011) 2, pp. 109-126
Persistent link: https://www.econbiz.de/10009236319
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The Effect of the Big 4 to Big 3 Audit Market Transition on Initial Year Audit Fee Pricing in Japan
2019
Purpose – Japanese audit market experienced a significant shift from the Big 4 dominated the audit market to the Big 3 market due to the demise of PwC ChuoAoyama in 2006 that raised concern on compromised auditor's independence. This study aims to investigate whether Japanese auditors engage...
Persistent link: https://www.econbiz.de/10012869547
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FDI characteristics, industry homogeneity, and audit fees in Japanese multinationals
Gu, Junjian - In: Journal of multinational financial management 61 (2021), pp. 1-23
Persistent link: https://www.econbiz.de/10012887849