...Qiao Xu; Rachana Kalelkar; Jiali Luo Purpose Non-financial misconduct encompasses breaches of laws and standards related to occupational safety, wage and hour compliance and environmental regulations. This study aims to examine how different forms of non-financial misconduct affect audit fees...

...Mohammed Ibrahem Ali Hassan; Katalin Borbely; Árpád Tóth Purpose This study aims to investigate audit fees for nonfinancial listed companies under mandatory joint audit regimes, comparing the effects of different joint audit pair compositions in France ( EU ) and Morocco ( MENA region). Design...

... re-use rights only Insider trading Audit effort Ownership concentration Tax haven Audit fees Deanship of Postgraduate Studies and Scientific Research at Majmaah University No. R-2025-2027 The authors extend their appreciation to the Deanship of Postgraduate Studies...

... smoothing and debt contracting; firm-specific factors such as previous years’ impairment, firm size, book-to-market ratio, profitability and goodwill amount; governance variables such as audit quality, audit fees, analyst following and institutional ownership; legal enforcement; and accounting standards...

...Rasha Basheer Aljerd; Douaa Ghasan Abazeed Purpose Key audit matters (KAMs) are now considered a trend, but their consequences have not yet been examined. This paper aims to investigate the impact of KAMs disclosed in the audit report on audit fees. Design/methodology/approach The data set...

...Samir Ibrahim Abdelazim; Saleh Aly Saleh Aly; Ahmed Diab Purpose This study aims to examine the relationship between financial report readability (FRR) and audit fees (AF) by bringing evidence from an emerging market. In addition, it reveals the moderating influence of board gender diversity (BGD...

... process (AP) and auditor competence (AC). However, an insignificant impact of BD&A is found on audit fees (AF). In addition, the results indicate that BD&A has significant positive direct and indirect impacts on AQ. Research limitations/implications The results of this study will benefit...

...Sakhr Bani-Khaled; Carlos Pinho Purpose This study aims to examine the impact of client information technology (IT) capabilities on audit report lag and audit fees in Jordanian companies listed on the Amman Stock Exchange (ASE) during the COVID-19 pandemic. Design/methodology/approach...

...Tamer Elswah; Eid Abozaid; Ahmed Diab Purpose The various factors influencing audit fees are still unclear, which may undermine the possibility of attaining fair audit pricing. Against this concern, this study aims to investigate the relationship between the auditee’s corporate characteristics...

...Mohamed M. El-Dyasty; Ahmed A. Elamer Purpose This study aims to examine how female directors on corporate boards and audit committees, and auditor affiliations (Big 4 versus Egyptian firms affiliated with foreign auditors), influence audit fees. This examination is driven by the global call...

... the robustness of the authors’ results. Findings The authors find that firms with environmental violations are more susceptible to auditor resignation. Moreover, the environmental violator firms that maintain their engagement with auditors pay significantly higher audit fees compared to non-environmental...

... the relationship that CAM disclosures have with audit report lag and audit fees. Findings This study found that the implementation of the CAM disclosure requirement in the USA reduced audit report lag while not significantly affecting audit fees. This suggests that the CAM disclosure requirement may increase...

... Accounting Oversight Board is developing audit quality indicators. These indicators should be publicly published by audit firms, thus helping investors in their investment decisions and improving audit quality (Chen et al., 2019a). Investment deviation Audit quality Audit fees Auditor tenure...

...Saleh Aly Saleh Aly; Ahmed Diab; Samir Ibrahim Abdelazim Purpose This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market. Design...

...Ines Kammoun; Walid Khoufi Purpose This paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between conditional conservatism and audit fees. Design/methodology/approach Using a sample...

...Radwan Hussien Alkebsee; Jamel Azibi; Andreas Koutoupis; Theodora Dimitriou Purpose This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees. Design/methodology/approach The authors use a sample of 5,008 international firms...

...Peter Murphy; Craig McLaughlin; Ahmed A. Elamer Purpose The purpose of this study is to analyze the influence of the COVID-19 pandemic on audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks into potential differences in the behavior of male and female...

... audit fees, referring to two time periods: before and during COVID-19. Design/methodology/approach A quantitative analysis based on the ordinary least squares regression is performed, using 3,200 company-year observations from 2005 to 2020 in Jordan to test the hypotheses. The qualitative component...

... with higher levels of audit quality and audit fees. Furthermore, audit quality and fee increases are more pronounced for audit firms that become members of a larger, more formal AF N&A. Originality/value This paper provides additional insights into the conflicting results regarding the audit quality...

...Tajudeen John Ayoola Purpose This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks. Design/methodology/approach The sample comprises 14 banks with annual financial statements between 2008...