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The relationship between intellectual capital and audit fees

Dashtbayaz, Mahmoud Lari; Hameed Mezher, Amjed; Khalid … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-28

The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emerging markets. Using a sample of all listed...

Persistent link: https://www.econbiz.de/10014305975

Client importance and audit quality at the individual audit partner, office, and firm levels

Hossain, Sarowar; Coulton, Jeff; Wang, Jenny Jing - In: Abacus : a journal of accounting, finance and business … 59 (2023) 2, pp. 650-696

Persistent link: https://www.econbiz.de/10014307486

Principles-based accounting standards and audit outcomes : empirical evidence

Cho, Myojung; Krishnan, Gopal - In: Review of accounting studies 28 (2023) 1, pp. 164-200

Persistent link: https://www.econbiz.de/10014227332

Product market competition and audit fees : evidence from the Chinese manufacturing industry

Zhang, Zhenbo; Zhang, Yuxuan; Yan, Mengfan - In: Pacific accounting review 35 (2023) 2, pp. 292-313

Persistent link: https://www.econbiz.de/10014229038

Board characteristics and demand for audit quality : a meta-analysis

Kalia, Deepali; Basu, Debarati; Kundu, Sayantan - In: Asian review of accounting 31 (2023) 1, pp. 153-175

Persistent link: https://www.econbiz.de/10014230472

An analysis of the meta-analysis of board characteristics and demand for audit quality

Yang, Zhifeng - In: Asian review of accounting 31 (2023) 1, pp. 176-179

Persistent link: https://www.econbiz.de/10014230473

Is earnings management impacted by audit fees and auditor tenure? : an analysis of the Big Four audit firms in the US market

Santos-Jaén, José Manuel; Almagro-Vázquez, Gema … - In: Oeconomia Copernicana 14 (2023) 3, pp. 899-934

Persistent link: https://www.econbiz.de/10014521049

Sustainable products and audit fees : empirical evidence from western European countries

Al-Ani, Mawih Kareem; Al-Shubiri, Faris Nasif; … - In: Sustainability accounting, management and policy journal 15 (2024) 3, pp. 654-675

Persistent link: https://www.econbiz.de/10014521125

Family ownership and audit fees in emerging countries : the moderating role of political connections

Supatmi, Supatmi; Alethea, Christa Kurnia; Nugrahanti, … - In: Journal of family business management : JFBM 14 (2024) 2, pp. 292-304

Persistent link: https://www.econbiz.de/10014525112

Dividend smoothing and financial transparency

Salikhova, Tatiana; Ugarov, Alexander; Orlova, Svetlana - In: Finance research letters 62 (2024) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10014530957