نتایج جستجو برای: audit fee

تعداد نتایج: 38414  

رضا جامعی, مولود خانقلی

هدف این مقاله بررسی آثار کاربرد مدل سایمونیک در برآورد چسبندگی حق‌الزحمه‌های حسابرسی شرکت‌های بورس اوراق بهادار تهرانمی‌باشد. داده‌های پژوهش از صورت‌های مالی شرکت‌های مورد مطالعه استخراج و<span lang=...

Journal: :Auditing-a Journal of Practice & Theory 2023

SUMMARY We examine whether audit engagements where the client has never switched auditors (original auditors) are associated with different fee and quality outcomes, relative to that have experienced an auditor change. document clients original accrue nontrivial savings. Further, we find lower levels of discretionary accruals likelihood misstatements, implying higher quality. also investors app...

Journal: :Jurnal Akuntansi Indonesia 2023

Audit quality needs to be maintained by each external auditor in order increase public confidence the presentation of financial reports. This research aims obtain empirical evidence about influence time budget pressure, professionalism, and audit fees on quality. The method used is survey method. sampling using convenience with criteria auditors who are telegram group members Auditor Indonesia ...

Journal: :International Journal of Auditing 2021

Audit research documents audit fee discounts associated with an auditor change, and that fees revert to average levels within a few years. This paper provides exploratory insights into the perceptions of board members vis-à-vis pricing practices used by auditors achieve increases. In semi-structured interviews 12 respondents (10 two managers), we elicit on initial discounts, client reactions th...

Journal: :The International Journal of Business Review (The Jobs Review) 2018

Journal: :Nephron. Clinical practice 2009
David Ansell Charles R V Tomson

The UK Renal Registry (UKRR) is part of the UK Renal Association and provides independent, professionally led, audit and analysis of renal replacement therapy (RRT) in the UK. The Registry is funded directly by participating renal centres through an annual capitation fee, currently £17 per patient per annum (2008). The Registry receives quarterly electronic data extracts from information system...

Journal: :Cogent Business & Management 2021

Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, controlling shareholders may use RPTs tool for transferring firm’s resources their private benefit. The dual effect RPTs, i.e., transaction efficiency and conflict interest between minority shareholders, increase audit risk result, increases fee. Companies Act, 2013, ...

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