...Anup Menon Nandialath; Partha Sarathi Mohapatra; Gurdeep Singh Raina Purpose This study aims to examine the impact of mandatory corporate social responsibility ( CSR ) regulations on audit fees, using Section 135 of India’s Companies Act, 2013, as a quasi-natural experiment. The regulation...

...Mosa Abdelgelil Amin; Eman Mohamed Abdelmaged; Ahmed A. Elamer Purpose This study aims to investigate the intricate relationship between CEO tenure and audit fees, with a focus on the moderating influence of foreign ownership within the context of an emerging market. Design/methodology/approach...

...Ali Ensaf; Mahmoud Lari Dasht Bayaz; Mahdi Salehi Purpose The purpose of this study is to explore the relationship between previous audit adjustments, audit fees, audit report delay and audit quality. Design/methodology/approach This research examines 103 companies listed on the Tehran Stock...

... standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion. Design/methodology/approach The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees...

... and Jiang, 2008 ; Lu and Sapra, 2009 ; Feldmann and Read, 2010 ; Geiger et al., 2014). However, auditors also use nonfinancial measures for risk assessments (Brazel et al., 2009). Corporate sustainability reporting Sustainability assurance Auditor conservatism Audit fees...

... development. In Section 3, we explain the research method. Section 4 demonstrates our empirical results, robustness check and additional analyses. In Section 5, we provide an overall conclusion. Theoretically, previous literature argues that KAMs are associated with audit fees (Reid et al...

...Maretno A. Harjoto; Indrarini Laksmana Purpose The purpose of this study is to examine the impact of the 2020 COVID-19 lockdown on the audit fees and audit delay of audit client firms located in 52 countries and audit firm offices located in 40 countries. Design/methodology/approach Using...

...Muhammad Usman; Ernest Ezeani; Rami Ibrahim A. Salem; Xi Song Purpose This paper aims to examine the relationship between audit characteristics (ACs) and audit fees on classification shifting (CS) among German-listed non-financial firms. Design/methodology/approach Using a sample of 130 German...

...Vincent Konadu Tawiah Purpose This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters. Design/methodology/approach The authors use robust econometric estimation on a sample of 314 firms from both...

...Medhat N. El Guindy; Nadia Sbei Trabelsi Purpose This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates whether UK firms adopting IFRS for the first time or reporting under IFRS...

...Richard Bozec; Mohamed Dia Purpose The aim of this paper is to revisit the board independence–audit fees (BI–AF) relationship while taking into account the ownership structure of the firm. Two effects are unfolding along the ownership concentration spectrum: separation of ownership and control...

... changes. Muhammad Jahangir Ali can be contacted at: m.ali@latrobe.edu.au © Emerald Group Publishing Limited 2015 Australia Accounting conservatism Corporate law economic reform program Auditor independence Audit fees Non-audit service fees The purpose of our study...