..., Bangladesh. Design/methodology/approach Using a hand-collected sample of 436 firm-year observations from publicly listed firms in Bangladesh over the period 2018–2021, this study employs panel regression to examine the impact of executive narcissism on auditor selection and audit fees. Endogeneity...

...Jahidur Rahman; Li Yuchen; Peter Öhman; Tarek Rana Purpose This study investigates how family ownership and involvement in management and directorship influenced audit fees in Chinese family firms during the COVID-19 pandemic, leveraging China’s unique cultural and institutional context. Design...

...Nicolene Wesson; Willien Marais Purpose Regulatory interventions to maintain audit quality are intrinsic to the audit market and may affect the setting of audit fees. South Africa is the country that most recently implemented mandatory audit firm rotation (MAFR). This study investigated...

...Iman Harymawan; Damara Ardelia Kusuma Wardani; John Nowland Purpose This study investigates the relationship between companies with military directors and audit fees in Indonesia. Design/methodology/approach Using upper echelon and audit pricing theories, the authors examine military directors...

.... This study explores whether and how COVID-19 affects audit fees. Design/methodology/approach Using a sample of 268 firm-year observations from the Omani capital market between 2017 and 2020, the ordinary least squares (OLS) regression with a robust standard error is applied to answer the research...

...Belal Ali Abdulraheem Ghaleb; Hasnah Kamardin; Abdulwahid Ahmed Hashed Purpose The main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and external audit fees (AFEE), on real earnings management...

... 2005–2018. We employ random effect models to test our hypothesis. Findings We found a positive relationship between audit fees and the proportion of fair value assets, which implies that external auditors are more likely to spend more effort for complex estimates, thereby increasing audit fees. We...

.../approach – Using financial data from Indian audit clients for a ten-year period from 1996 to 2005, the authors conduct a multivariate regression analysis based on extant audit fee literature. Findings – This study finds evidence of a price-cutting strategy on behalf of the local incumbent...

...Sherliza Puat Nelson; Nurul Farha Mohamed-Rusdi Purpose – The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Malaysian companies listed on Bursa Malaysia. This study focusses on the extent of the auditor’s...

...Effiezal Aswadi Abdul Wahab; Mazlina Mat Zain; Rashidah Abdul Rahman Purpose – The purpose of this paper is to examine whether political connections further impair auditor independence by investigating the relationship between non-audit fees and audit fees and as to whether political connections...

... consists of 1,950 firm-year observations for 2002-2006. Findings – The authors find evidence of product differentiation in the small client market, suggesting that small firms view certified public accountants as superior and pay a premium for their services. The authors also find that audit fees...