...Ahmad Taleb; Naser Abdelkarim; Raed Saad; Zahran Daraghma Purpose This study aims to examine the mediating effect of audit quality ( AQ ) represented by audit fees on the association between audit committees (ACs) and earnings management ( EM ). Design/methodology/approach The sample consists...

...Mohammad A.A. Zaid; Ayman Issa Purpose Despite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level of providing explicit evidence on how this relationship can be moderated...

... that companies with higher family ownership are less likely to demand extensive audit services and, as a result, pay lower audit fees. Conversely, this study finds that companies with higher active and passive institutional ownership are more likely to engage high-quality auditors and pay larger audit fees...

..., attributable to audits by the Big 4 auditors, decreases the cost of debt for CSR firms. Big 4 auditors are expected to, simultaneously, play information and insurance roles, thereby enhancing the firm risk profile. The results are robust to alternative audit quality measures (i.e. audit fees). Practical...

... likely to demand extensive auditing. In addition, the study provides supporting evidence for the complementary association between a company’s governance and audit fees. However, the ownership concentration plays a minor role in the positive association between internal corporate governance and audit...