Relation between external audit fees, audit committee characteristics and internal audit
نویسندگان
چکیده
منابع مشابه
Economic Crisis and Audit Fees
Economic crisis generally increases firms’ bankruptcy and consequently audit risk. Hence, auditors are more likely to respond to this increased risk through increasing audit fees. However, in the lack of adequate empirical and theoretical evidence, the role of this macro-economic variable, economic crisis, is not clearly demonstrated on audit fees. Therefore, this study investigates the role of...
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The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...
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ژورنال
عنوان ژورنال: Accounting and Finance
سال: 2006
ISSN: 0810-5391,1467-629X
DOI: 10.1111/j.1467-629x.2006.00174.x