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 20 of 34 for “"audit fees"”.
-
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 …
-
Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality?
… of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public portion (Part I) of …
-
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 …
-
Merger and Acquisition Financial Reporting Outcomes: An Examination of Non-Audit Fees and the Impact on Auditor Independence
<p>For over 40 years, the issue of auditors providing both auditing and non-audit services (NAS) to their audit-clients continues to be at the forefront of concerns to regulators, investors, and academics. The literature primarily provides two competing effects of NAS on financial reporting …
-
The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market
The GAO has recently expressed concern that audit market concentration (i.e., not client concentration) could result in greater audit fees and lower audit quality. However, the extant literature finds that local audit markets with higher concentration have lower audit fees (Numan and Willekens …
-
The Relationship Between Governance Practices, Audit Quality and Earnings Management: UK Evidence
… and meeting frequency of boards of directors and audit committee) and audit quality. Secondly, the study investigates the effectiveness of corporate governance characteristics and higher quality auditors in constraining earnings management. There are three proxies of audit quality employed: audit …
-
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 …
-
Hedge Fund Ownership and Auditor-Client Contracting In U.S. Firms
… between hedge fund ownership and the external audit process.</p> <p>The purpose of this study is to investigate whether hedge fund ownership affects auditor-client contracting. Specifically, the study examines the relationships between hedge fund ownership and (1) audit fees, (2) audit lag, (3) …
-
The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States
<p>ABSTRACT</p> <p>THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES</p> <p>by</p> <p>James Alan Bell</p> <p>This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement …
-
Essays on Motivating Investment
… Real Estate Investment Trusts‘ uses of the audit process to increase financial transparency, and their ability to attract and/or maintain reasonable access to capital investment. I find that capital investment is positively and significantly associated with three commonly used audit-related …
-
The effect of transition to renewable energy on stakeholders of energy companies: analyses of energy companies' financial and non-financial performance indices
… environmental, social performance, and audit fees indicators. The study was conducted on 256 energy companies sampled across the globe for the period 2006 to 2018. The data comprises metrics from the World Bank database, and other indicators are from the annual reports of energy …
-
Auditor Size And Audit Quality: A Partner-Level Perspective
<p>This study examines the effect of auditor size on audit quality at the level of audit partners. Auditor size is defined by three criteria: the wealth of the audit partners; the size of the partners' client portfolios; and the number of audit partners in the firm. Using data from China, where …
-
FEES, GOING CONCERN OPINIONS AND AUDITOR DISMISSALS: AN EMPIRICAL ASSESSMENT
<p>Auditors issue going concern modified opinions when there is substantial doubt about the company’s ability to continue its operations into the foreseeable future. Companies frequently respond to this type of audit opinion by changing auditors. Critics, such as the SEC, suggest that this may be …
-
The impact of corporate governance on auditor independence: A study of audit committess in UK listed companies.
The thesis explores the relationship between Audit Committees and External Auditors’ fees of a sample of FTSE 350 companies in the UK for the period of 2005-2006. This is achieved by providing answers to three main research questions. First, what are the determinants of Audit Committee activity? …
-
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 …
-
Accounting comparability, audit effort and audit outcomes
… the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and “external information …
-
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 …
-
Voluntary Adoption of Internal Audit by NASDAQ Firms and its Impact on Financial Reporting
<p>While regulators recognize internal audit as an important governance function, the recent rejection by managers of NASDAQ firms of a proposal that would require NASDAQ listed firms to have an internal audit function indicates that management may not have the same regard for internal audit and …
Page 1 of 2