. The Ordinary Least Square (OLS) linear regression model was used to analysis the collected data. The findings of the study …' effectiveness with positive significant effect. The presence of internal audit charter in public sectors has also positive effect on … organizational independence of internal auditors and the presence of internal audit charter in each sector …

during the performance commitment period. Our analysis shows that the audit fee premium for RMs is lower in state …We study the effect of reverse mergers (RMs) on audit fees in China. Using a manually assembled data set from 2010 …-2019, we find that RMs pay higher audit fees than their IPO counterparts due to increased risks of corporate litigation and …

, and this audit fee premium is particularly evident during the performance commitment period. Our analysis shows that the …We examine the impact of listing via a reverse merger (RM) on audit fees, which can serve as an indicator of a firm … audit fees than their counterparts who undertake an initial public offering (IPO), primarily due to the increased risk of …