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Changing the Audit Committee Chair : An Analysis of Potential Effects on Audit Quality and Audit Fees

Hillebrandt, Svenja; Ratzinger-Sakel, Nicole V.S - 2021

This paper examines the association between changes of the audit committee (AC) chair on audit quality and audit fees. We find that changes of the AC chair are negatively associated with audit quality. This finding indicates that firm-specific knowledge and task-related experience have an impact...

Persistent link: https://www.econbiz.de/10014361773

The influence of audit committee chair characteristics on financial reporting quality

Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15

This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence...

Persistent link: https://www.econbiz.de/10014284405

Who's really in charge? : audit committee versus CFO power and audit fees

Beck, Matthew J.; Mauldin, Elaine G. - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2057-2085

Persistent link: https://www.econbiz.de/10010469155

Internal audit findings, audit committees, and firm performance evidence from UK

Alzeban, Abdulaziz - In: Asia-Pacific journal of accounting & economics : … 30 (2023) 4, pp. 868-889

Persistent link: https://www.econbiz.de/10014319626

Multiple large ownership structure, audit committee activity and audit fees : evidence from the UK

Adelopo, Ismail; Jallow, Kumba; Scott, Peter - In: Journal of applied accounting research 13 (2012) 2, pp. 100-121

Persistent link: https://www.econbiz.de/10009673723

Effect of audit and compensation committee membership overlap on audit fees

Kalelkar, Rachana - In: Asian review of accounting 25 (2017) 1, pp. 34-57

Persistent link: https://www.econbiz.de/10011673086

Implications of directors' education for audit fees : does the audit committee matter?

Saggese, Sara; Sarto, Fabrizia; Romano, Rosaria; … - In: Managerial auditing journal 38 (2023) 6, pp. 901-926

Persistent link: https://www.econbiz.de/10014333393

Audit committee members' proximity to corporate headquarters and audit fees

Firoozi, Maryam; Magnan, Michel - In: Managerial auditing journal 37 (2022) 8, pp. 1062-1090

Persistent link: https://www.econbiz.de/10013407361

Consequences of adopting an expanded auditor's report in the United Kingdom

Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - In: Review of accounting studies 23 (2018) 4, pp. 1543-1587

Persistent link: https://www.econbiz.de/10011936648

The effect of audit committee and board of directors characteristics' on audit fees and internal control quality in Iran

Salehi, Mahdi; Soorestani, Noman Rashidi - In: Revista de métodos cuantitativos para la economía y … 28 (2019), pp. 23-42

This study investigates the effect of characteristics of board of directors and audit committee strength on audit fees internal control quality. In this study, 84 companies listed on the Tehran Stock Exchange were evaluated from 2014 to 2016. Panel regres sion model and panel logistic regression...

Persistent link: https://www.econbiz.de/10012257176