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Recent studies indicate dividends are associated with higher quality earnings. Our study extends the literature by examining whether dividends' information is associated with auditors' assessment of their clients' earnings quality. Our results show that auditors charge lower fees to...
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Companies, weighted by the tenure of the audit office-client relationship, to estimate our client-based audit office reputation …
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PurposeThe purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting.Design/methodology/approachApplying institutional theory as the underlying framework, this...
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This paper aims to provide an analysis of the profitability of audit firms in the Republic of Serbia during the period … Republic of Serbia. The profitability analysis includes two goals. This paper will primarily provide a descriptive statistical … analysis of the profitability of audit firms measured by return on assets and net income per employee. The following part of …
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