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How Did the COVID-19 Pandemic Affect Audit Fees and Delays?
Ettredge, Michael; Mao, Juan; Stone, Mary S.; Sun, Lili - 2023
We investigate the association of location-specific severity of the 2019 Coronavirus pandemic (COVID) with changes in audit fees and delays following the pandemic’s onset. Employing data on lengths of stay-at-home (S@H) mandates to proxy for COVID’s disrupting effects on audits, we find that...
Persistent link: https://www.econbiz.de/10014357788
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The impact of COVID-19 lockdown on audit fees and audit delay : international evidence
Harjoto, Maretno Agus; Laksmana, Indrarini - In: International journal of accounting and information … 30 (2022) 4, pp. 526-545
Persistent link: https://www.econbiz.de/10013343377
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Natural disasters and audit fees
Perry, Yumin Karen Zhang; Adrian, Christofer; Hu, Fang; … - In: Accounting and business research 54 (2024) 1, pp. 55-86
Persistent link: https://www.econbiz.de/10014450586
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Information, Haftung und Prüfungsqualität : eine fallstudienbasierte Wirkungsanalyse
Haid, Marco - 2018
Persistent link: https://www.econbiz.de/10011848752
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The impact of the mandatory adoption of IFRS in the fees of auditing in companies of BM&FBovespa
Murro, Eduardo Vinícius Bassi; Munhoz, Tayrine Rodrigues; … - In: Standardization of financial reporting and accounting …, (pp. 172-194). 2015
Persistent link: https://www.econbiz.de/10011444266
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The impact of economic sanctions on audit pricing
Kim, Oksana - In: Journal of contemporary accounting & economics 17 (2021) 2, pp. 1-16
Persistent link: https://www.econbiz.de/10012648645
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The Impact of COVID-19 Restrictions on Audit Fees and Audit Delay : Evidence from Auditor Local Offices
Harjoto, Maretno A.; Laksmana, Indrarini - 2023
This study examines the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level. Using the state-by-state lockdown data to measure the degree of public health restrictions in auditor office locations. Using a sample of 2,252 U.S. firms during...
Persistent link: https://www.econbiz.de/10014261373
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Information, Haftung und Prüfungsqualität : Eine fallstudienbasierte Wirkungsanalyse
Haid, Marco - 2018
Marco Haid untersucht den Einfluss von Information und Haftung auf den investierten Arbeitseinsatz sowie das Prüfungshonorar des Abschlussprüfers. Die Ergebnisse des Experiments zeigen, dass bei geringer Informationsqualität des Jahresabschlusses mehr Arbeitsstunden aufgewendet und ein...
Persistent link: https://www.econbiz.de/10014019095
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The economic impacts of a changing visa fee for Chinese tourists to Australia
Pham Tien Duc; Nghiem, Son; Dwyer, Larry M. - In: Tourism economics : the business and finance of tourism … 24 (2018) 1, pp. 109-126
Persistent link: https://www.econbiz.de/10011874156