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Financial reporting opacity, audit quality and crash risk : evidence from Japan
Chae, Soo-Joon; Nakano, Makoto; Fujitani, Ryosuke - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 1, pp. 9-17
Persistent link: https://www.econbiz.de/10012667192
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Audit quality and engagement partner busyness : the role of internal resource allocation
Suzuki, Katsushi; Takada, Tomomi - In: Journal of business finance & accounting : JBFA 51 (2024) 5/6, pp. 1046-1083
Persistent link: https://www.econbiz.de/10014541955
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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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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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Effects of recognition versus disclosure of finance leases on audit fees and costs : evidence from Japan
Kusano, Masaki; Sakuma, Yoshihiro - In: Journal of contemporary accounting & economics 15 (2019) 1, pp. 53-68
Persistent link: https://www.econbiz.de/10012016444
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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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Economic evaluation of Japanese attorney fees
Ikeda, Yasuhiro - In: Applied approaches to societal institutions and …, (pp. 57-69). 2017
Persistent link: https://www.econbiz.de/10011757605
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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