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The impact of union of European Football Associations (UEFA) financial fair play regulation on audit fees: Evidence from Spanish football
Mareque, Mercedes; Barajas, Angel; Lopez-Corrales, Francisco - In: International Journal of Financial Studies 6 (2018) 4, pp. 1-20
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to...
Persistent link: https://www.econbiz.de/10011996145
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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 audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...
Persistent link: https://www.econbiz.de/10012657148
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Intangible assets, risk management committee, and audit fee
Prabhawa, Aditya Aji; Nasih, Mohammad - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-14
This study analyzes whether the company's intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable. The sample of this study consisted of 656 observations from companies listed on the Indonesia Stock Exchange (BEI) for 2010-2018 from...
Persistent link: https://www.econbiz.de/10014001483
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Audit fees, patent litigation, and long-term performance
Wang, Ya-Fang - In: International Journal of Business and Economic Sciences … 15 (2022) 1, pp. 7-15
Purpose: The business risk of patent litigation contributes to auditors' professional skepticism and thereby results in different audit pricing decisions. Patent infringement is viewed as a specific news and thereby results in different economic consequences. This study examines the association...
Persistent link: https://www.econbiz.de/10014434583
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The perceptions of external auditors on the relationship between audit fees and audit quality
Mansur, Hasan; Rahman, Abdul Aziz Abdul; Meero, Abdelrhman - In: Cogent Business & Management 9 (2022) 1, pp. 1-14
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm...
Persistent link: https://www.econbiz.de/10014505781
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Amortisation versus impairment of goodwill and accounting quality
Van Hulzen, Paul; Alfonso, Laura; Georgakopoulos, Georgios - In: International Journal of Economic Sciences and Applied … 4 (2011) 3, pp. 93-118
(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …
Persistent link: https://www.econbiz.de/10010289442
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Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012
Vomáčková, Hana - In: European Financial and Accounting Journal 7 (2012) 3-4, pp. 33-62
It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...
Persistent link: https://www.econbiz.de/10010512911
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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 62-75
revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …
Persistent link: https://www.econbiz.de/10011551376
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Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
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Derivative Use by Romanian Banks After the EU Adhesion: A Financial Reporting Perspective
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6 (2014) 2, pp. 74-84
exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards … IFRS rules but provide little additional information beyond the minimum requirements which enables ambiguities and …
Persistent link: https://www.econbiz.de/10012017136