...Kingkamol Singhasomboon; Kanyarat (Lek) Sanoran Purpose This study examines whether joint tenure between the engagement audit partner (EAP) and the chief financial officer (CFO) is associated with audit fees. Design/methodology/approach Using 1,492 firm-year observations from 262 non-financial...

...Yunqi Fan; Shichao Gao Purpose This study examines the association between audit firms’ media coverage and audit fees. Design/methodology/approach The authors use novel data of audit firms’ media coverage obtained from the search engine Sogou. The relationship between audit firm’s media...

...Xuan Sean Sun; Muhammad Nurul Houqe; Md. Borhan Uddin Bhuiyan; Mahbub Zaman Purpose This research examines the influence of financial secrecy culture on audit fees. Additionally, we investigate the potential moderating effect of adopting International Financial Reporting Standards (IFRS...

... with qualitative evidence obtained through semi-structured interviews with 19 Iranian audit partners. Findings The results suggest that firms operating in provinces facing severe droughts experience notably higher audit fees. Furthermore, the positive relationship between drought and audit fees is weakened...

... with “the similarity-attraction theory”, the research findings provide support for a positively (negatively) significant relationship between female audit committee female representation and both audit fees and the audit reporting lag (earnings management) in client-firms of female audit partners, albeit insignificant...

...Iman Shaat; Husam Aldamen; Kim Kercher; Keith Duncan Purpose The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses country-level influences, such as economic freedom...

...Esraa Esam Alharasis; Maria Prokofieva; Colin Clark Purpose This paper investigates the application of the product differentiation and shared efficiency approaches to understand the impact of the auditor industry specialisation (IS) on audit fees in relation to Fair Value Disclosures (FVD...

.... Zhifeng Yang can be contacted at: zhifeng.yang@stonybrook.edu 08 09 2022 29 09 2022 29 09 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Audit fees Meta analysis Governance characteristics In the paper titled...

... firm-year observations) across more than 20 countries. The dependent variable is audit fees, and the independent variable captures 12 different measures of board characteristics. Findings Overall, the results reveal a positive association between board characteristics and audit fees, indicating...

...Marziana Madah Marzuki; Muhammad Syukur Muhammad Al-Amin Purpose The purpose of this study is to investigate the effect of audit fees, auditors' quality and board ownership on tax aggressiveness in Thailand. Design/methodology/approach The sample of this study is based on 215 firm-year...

...Chenyong Liu; Chunhao Xu Purpose The purpose of this study is to examine the effect of audit engagement partner's professional experience on audit quality. The authors also investigate the relationship between the audit partner's experience and audit fees in both Big 4 and non-Big 4 accounting...

...James Routledge Purpose This study uses content analysis of disclosures under the Japanese Stewardship Code to examine how investee company audit fees are influenced by institutional investor governance. Design/methodology/approach Scores are developed based on objective and verifiable Code...

...Mahdi Salehi; Mahmoud Lari Dasht Bayaz; Shaban Mohammadi; Mohammad Seddigh Adibian; Seyed Hamed Fahimifard Purpose The main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion...

... quality improves when RCs are in operation. Our findings also indicate that the existence of an RC increases audit fees. Practical implications The findings from this study will be beneficial to the regulatory authorities responsible for improving the compliance of corporate governance (CG). An RC can...

...Hanwen Chen; Liquan Xing; Haiyan Zhou Purpose Product market competition may have various impacts on audit fees. On the one hand, according to the agency theory, product market competition can mitigate agency problems between management and shareholders. For clients with higher product market...

...Hanmei Chen; Shaowen Hua; Zenghui Liu; Mei Zhang Purpose The purpose of this paper is to investigate how audit fees change in responding to the financial crisis of 2008. It also examines auditors’ perceived risk and how they priced the risk in the financial crisis. Design/methodology/approach...

... fees and D&O insurance coverage. Findings Results indicate that audit fees are higher for clients with higher D&O coverage after controlling for other determinants. Further analysis shows that auditors charge additional audit fees for clients whose insurer is foreign owned. Originality...

... on compensation committee affects the reporting quality. Since auditors’ audit risk is affected by reporting quality. The purpose of this paper is to examine how the auditors perceive the overlap of audit and compensation committee members when pricing audit fees. Design/methodology/approach The author use...

...Hichem Khlif; Imen Achek Purpose The purpose of this paper is to review the empirical research literature dealing with International Financial Reporting Standards (IFRS) and auditing. The authors identify four main topics related to the effect of IFRS adoption on audit fees, audit market and audit...

... by examining audit fees from 4,129 sample observations that issued A-shares in the Shanghai and Shenzhen stock exchanges from 2005 to 2008. The authors empirically test the association between audit premiums and auditors’ and auditees’ IFRS experience. Findings – The authors find that auditors with IFRS...