نتایج جستجو برای: audit fee
تعداد نتایج: 38414 فیلتر نتایج به سال:
REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS DAN AUDIT FEE PADA AUDITOR SWITCHING
The large-scale stock price fluctuations that occur from time to in the global market highlight important research significance of crash risk. Existing researches have paid little attention impact abnormal audit fees on This article explores its relationship with prices this perspective. between risk and whether fee can be used as an early warning signal for company’s has enriched related influ...
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...
This study examines the association between ownership structure and audit fess. Especially, this study focuses on the ownership structure measured by the divergence of control and ownership. If an owner owns a company through the pyramidal structure, it is possible that the voting rights of the owner are greater than the cash flow rights of the same owner. The difference could influence the fir...
براساس نظریه اندازه موسسه حسابرسی در ایران نیز پژوهشهایی به منظور مطالعه تفاوت کیفیت حسابرسی سازمان حسابرسی به عنوان حسابرس بزرگ و موسسات حسابرسی عضو جامعه حسابداران رسمی به عنوان حسابرس کوچک، انجام شده است. اما نتایج پژوهشهای انجام شده در کشور در این حوزه متناقض است. چنین نتایج متناقضی میتواند بیانگر این موضوع باشد که نظریه به کار برده شده مناسب فضای حسابرسی ایران نیست یا ضعف در روش پژوهشی ...
Purpose This study aims to examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, USA and UK show that audit fees for experts are priced at a higher premium the level level. These countries have voluntary firm rotation, while has mandatory rotation (MAFR). The authors predict stronger of expertise, better retain transfer Design/...
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...
Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms, and provide evidence that private firms do not pay such a premium on average. The relatively greater degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit ...
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