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Keywords: Non-audit fees
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (4): 730–746.
Published: 12 June 2024
... It documented a positive (negative) relationship between NAS provision (audit quality) and crisis in four Eurozone countries, Germany, France, Italy and Spain, in the context of a baseline approach, supporting the hypotheses that there are higher non-audit fees and a lower audit quality. Moreover...
Journal Articles
International Journal of Accounting and Information Management (2022) 30 (1): 143–158.
Published: 05 January 2022
... quality decreased during the crisis and returned to normal in the post-crisis period. © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Financial crisis Discretionary accruals Audit quality Non-audit fees The recent financial crisis put...
Journal Articles
International Journal of Accounting and Information Management (2020) 28 (4): 639–666.
Published: 28 April 2020
...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...
