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Keywords: audit fees
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Journal Articles
Journal of International Accounting Research (2024) 23 (1): 199–221.
Published: 01 March 2024
.... In Ghana, the digitalization may be done by scanning documents and uploading them to a shared drive or by using a Shared Service Center (SSC). Second, we find an increase in audit fees over time as inflation increased during the pandemic. Finally, as the pandemic progressed, a shortage of audit staff...
Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2023) 22 (1): 59–81.
Published: 01 March 2023
.... 24 09 2021 18 09 2022 26 09 2022 2023 mandatory audit firm rotation auditor change audit quality discretionary accruals abnormal working capital accruals total accruals earnings management audit report lag audit fees We analyze whether audit firm rotation...
Includes: Supplementary data
Journal Articles
Journal of International Accounting Research (2022) 21 (3): 47–72.
Published: 01 September 2022
...Li Chen; Fang Hu; Ananya Krishnan; Lina Z Li ABSTRACT We examine whether a firm's business strategy is associated with financial reporting violations and audit fees in an emerging market setting. We follow the typology of Miles and Snow (1978 , 2003 ) that describes a strategy continuum...
Journal Articles
Journal of International Accounting Research (2020) 19 (3): 133–160.
Published: 01 December 2020
... liabilities in the Japanese audit market. We use a pre-Statement No. 26 versus post-Statement No. 26 setting to analyze whether and how disclosed versus recognized pension information affects audit fees and costs. We show that disclosed pension liabilities are processed similarly to recognized previously off...
Journal Articles
Journal of International Accounting Research (2018) 17 (3): 153–175.
Published: 01 September 2018
... on perceptions of auditor competence and independence and finds that participants appear to be indifferent to whether rotation is at the firm or partner level; they only react to concurrent changes in audit fees and the industry specialization status of the new auditor. Specifically, participants assess auditor...
Journal Articles
Journal of International Accounting Research (2017) 16 (3): 91–117.
Published: 01 September 2017
... are robust to two-stage regression analysis, propensity score matching, and alternative measures of earnings quality. We use three-stage regression modeling to address the issue of the joint effects of ICFR and audit fees on accruals quality and the demand effect of corporate governance on audit fees. Using...
Journal Articles
Journal of International Accounting Research (2017) 16 (1): 1–19.
Published: 01 March 2017
...) on audit pricing. We find that the elimination of this requirement decreases audit fees, and this fee decrease is less prominent when foreign cross-listed firms engage industry-specialist auditors. Our findings reinforce prior studies that found that managers of foreign cross-listed firms have a greater...
Journal Articles
Journal of International Accounting Research (2015) 14 (1): 59–83.
Published: 01 May 2015
...Ahsan Habib; Haiyan Jiang; Donghua Zhou ABSTRACT This paper investigates the effect of related-party transactions (RPTs) on audit fees in China. RPTs may violate the arm's-length assumption of regular market-based transactions, impairing the representational faithfulness and verifiability...