Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 18 of 18 for “"Audit fee"”.
-
Statutory audit and corporate governance: Evidence from the small and medium-sized AIM companies
… among the shareholders, directors, and statutory auditors of a sample of small and medium-sized AIM companies of the London Stock Exchange for the financial periods covering 2010 to 2015 towards the demand and supply of statutory audit services, aiming to provide answers to the research questions …
-
Audit Pricing and Strategic Group Analysis in the Public Accounting Industry
… differences. Further, I augment traditional audit fee models (Ferguson et al. 2003, Chaney et al. 2004, and Francis et al. 2005) by incorporating strategic group analysis to show that the relationships between audit fee determinants and audit fees are moderated by auditor strategic group …
-
Does Tightening Auditing Standards Improve or Impair Welfare?
This study investigates the effects of tightening auditing standards in a setting of an oligopolistic audit market and a competitive capital market. I look at how tightening auditing standards affects audit quality, audit fee, audit market share, stock price, and investment decisions. Two audit …
-
The determinants of audit fees: an analytical study
… investigates the factors affecting the level of audit fees paid by companies to their auditors. Firstly, all the likely factors thought to be affecting the level of audit fees were identified through a literature survey. These factors were classified into three groups i.e., size, complexity, and …
-
Determinants of audit fees of listed South African companies
… the statistically significant determinants for audit fees in the South African market by regressing audit fees against a selected set of determinant variables. This study is not the first investigating the South African market and so broadens the existing body of research both within the country …
-
Essays on Audit Pricing
… of this dissertation is to contribute to the audit pricing literature through three interrelated essays. The purpose of the first essay is to test whether an audit fee bears a premium for the auditor's client-specific business risk. Using unique proprietary audit fee and hour data from four …
-
Audit Office Closure Risk and Audit Outcomes
… to better understand factors associated with audit office closures and how the risk of office closure relates to audit outcomes, including audit quality and fees. Factors associated with office closure include small office size, lower office growth, proximity to regulators, unfavorable local …
-
The Effects of Local Government GAAP Regulation on Audit Market Concentration, Auditor Specialization, and Audit Fees
… of financial statement disclosure regulation on auditor market concentration and audit fees. I compare auditor industry concentration rates between municipalities reporting under the Single Audit Act in the state of Michigan, which requires all local governments to follow GAAP reporting, with …
-
The pricing of audit services in South Africa : an analytical study
The pricing of audit services is a complex function of many variables. Prior research has proposed various approaches and models to identify some of these factors. This paper provides a description of one such model. Studies based on this model, or modifications of it, have been performed in …
-
The Role of Corporate Governance Mechanisms, Executive Compensation and Regulatory Regimes in Global Incidence of Corporate Financial Fraud
… of corporate governance mechanisms, quality of audit and regulatory regimes, and executive compensation. I find that large-sized firms with bigger boards invariably indulge in tax fraud. Conversely, older firms, firms paying higher executive compensation, exhibiting greater audit committee …
-
The Role of Corporate Governance Mechanisms, Executive Compensation and Regulatory Regimes in Global Incidence of Corporate Financial Fraud
… of corporate governance mechanisms, quality of audit and regulatory regimes, and executive compensation. I find that large-sized firms with bigger boards invariably indulge in tax fraud. Conversely, older firms, firms paying higher executive compensation, exhibiting greater audit committee …
-
Examining product differentiation within the big 4 in the Australian audit market
… product differentiation within the Big 4 audit firms in the Australian audit market and potential pricing effects resulting from this differentiation. Assuming a competitive Big 4 audit market, systematically higher prices pertaining to one particular Big 4 audit firm is indicative of …
-
The Effect of Prohibiting Non-Audit Services on Auditor Independence of Mind in the United Kingdom
… investors' interests have long debated the non-audit services (NAS) provided by auditors and how they impact auditor independence. In addition to audit examinations, audit firms often provide clients with NAS such as tax services, litigation support services, accounting services, recruitment and …
-
An Empirical Investigation of the Effects of Earnings Predictability and Auditor-Client Relationships on the Bond Credit Market
… second study investigates the effect perceived auditor independence has on the rating assigned to newly issued bonds. The magnitude of non-audit service fees is utilized as a proxy for auditor independence. The results of the study document a consistent negative relationship between the level of …
-
Essays on international auditing : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Auckland, New Zealand
… research investigates the determinants of both audit fees and the purchase of non-audit services using multi-country data. In the current globalized economy and in an environment of increased labour mobility, auditors play a crucial role in assuring the quality of financial reporting. At the …
-
Accounting Firms and Tax Aggressiveness
… the role of accounting firms which provide audit services at the same time to their clients, has received significant public attention. One salient concern is the appropriateness of an audit division reviewing the work conducted by the tax division of the same accounting firm. During the …
-
Determinants of Intellectual Capital Disclosure and its Impacts on Audit Effort and Analyst Forecast Accuracy: UK Evidence
… IC information in relation to outside directors, auditors, and sell-side analysts respectively. The specific objectives of this thesis are to examine whether outside directors’ expertise is a determinant of IC disclosure; and the extent to which the disclosure of IC information impacts on audit …
-
Three Essays on Market Discipline in the Banking Industry
… Act (Dodd-Frank) of 2010 on accounting fees for commercial banks with less than $10 billion in total assets (known as commercial banking organizations or CBOs), while controlling for their litigation risk via legal fees spent on outside counsel. Using panel data from 2008 through 2014 …