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Effects of Auditing Fee on Auditing Quality : Evidence From a Natural Experiment in China
Gao, Huasheng - 2019
: China recently imposed a minimum auditing fee requirement which forces some auditing firms to charge higher fees to their …
Persistent link: https://www.econbiz.de/10012896846
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Audit Pricing in China and Pakistan : A Comparative Review of Audit Practices
Younas, Z. - 2016
The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan … of China the auditors only consider the Big 4 audit firm effect as a reputational tool while pricing their audit activity …. The auditors in China totally ignore the client risk and complexity of business transactions which may be problematic for …
Persistent link: https://www.econbiz.de/10013005689
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Abnormal audit fees and audit opinion : further evidence from China's capital market
Xie, Zanchun; Cai, Chun; Ye, Jianming - In: China journal of accounting research : CJAR 3 (2010), pp. 51-70
The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting...
Persistent link: https://www.econbiz.de/10011823462
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Institutional Investors' Corporate Site Visits and Audit Fees : Evidence from China
Jin, Yige; Xu, Bozhi; Wang, Yunyi; Tian, Gaoliang - 2022
disclosure of investors’ site visits information of firms listed on the Shenzhen Stock Exchange (SZSE) in China, we find that …
Persistent link: https://www.econbiz.de/10014244387
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Managerial Ownership, Corporate Monitoring and Audit Fee
Gotti, Giorgio - 2011
We study whether managerial ownership and analyst coverage relate to audit fee. To the extent that these corporate governance factors relate to auditor assessment of the firm's agency costs and hence various risks the auditor must consider in the development of an audit program, they will affect...
Persistent link: https://www.econbiz.de/10013134681
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Education Requirements, Audit Fees, and Audit Quality
Allen, Arthur C. - 2012
We examine whether additional education requirements to enter the accounting profession lead to higher costs to clients. Using the 150-hour education requirement in the U.S. and the audit services market during the period 2000-2004 as the setting for our study, we find that corporations...
Persistent link: https://www.econbiz.de/10013114813
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Intra-Audit Firm Office Changes, Audit Pricing and Accrual Quality
Diaz, Jamie - 2011
I examine the effects of changes in audit quality on changes in accrual quality and audit fees for a sample of companies who have switched audit engagement offices within the same audit firm. This setting allows me to research changes in audit quality while holding firm-specific factors which...
Persistent link: https://www.econbiz.de/10013117898
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Do Auditors Care About Real Earnings Management in their Audit Fee Decisions?
Sohn, Byungcherl Charlie - 2011
This study investigates whether the auditors incorporate the implications of potential litigation risks arising from their client firms' earnings management through real activities manipulations (REM). Using a large sample of US firms, I find that REM is significantly positively related to audit...
Persistent link: https://www.econbiz.de/10013121919
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Predicting Internal Control Weaknesses : Evidence from Audit Fees and Financial Reporting Quality in the Pre-SOX US Era, UK and Australia
Fung, Simon - 2011
Based on a model developed in prior studies (e.g. Ogneva et al. 2007), we first use US data to predict the likelihood that a firm has material internal control weaknesses (ICW). We then show, using this model, that firms in the pre-SOX era, in UK and in Australia with a higher predicted...
Persistent link: https://www.econbiz.de/10013121920
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Audit Office Size, Audit Quality and Audit Pricing : Evidence from Small and Medium Sized Entities
Sundgren, Stefan - 2011
Prior studies have explored whether there are differences in audit quality between Big 4 and non Big 4 audit firms in the private client segment. This study extends the research by investigating if, and possibly how, audit quality and audit pricing varies between a broader range of audit firms...
Persistent link: https://www.econbiz.de/10013123450