The Influence of Ceo Turnover and Committee Audit Characteristic Toward Audit Fees
نویسندگان
چکیده
منابع مشابه
CEO Turnover and Audit Pricing
Top management turnover can be classified into forced turnover and voluntary turnover. Forced CEO turnover may be triggered by poorer operating performance (Helwege et al. 2012) that fails to meet the expectation of corporate board; this pressure of immediate performance improvement may induce the incoming CEO to engage in earnings management (SAS No.99, AICPA 2002), and in turn increase the li...
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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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ژورنال
عنوان ژورنال: Jurnal Akuntansi
سال: 2020
ISSN: 2549-8800,1410-3591
DOI: 10.24912/ja.v24i2.696