... operational and litigation risk. The authors further find that firms with more extensive IOI disclosure experience a significant decline in total risk, which is also associated with lower audit fees. Consistent with the risk-reduction hypothesis, the authors find that the fee reduction is more pronounced...

...Sheng Yao; Siyu Wei; Lining Chen Purpose Existing studies have shown that all kinds of audit risks greatly affect audit pricing for accounting firms. However, it is still unclear whether environmental risks caused by environmental violations lead to a high audit fee. This study aims to investigate...

...Zhong-Lu Teng; Jin Han Purpose This study aims to provide evidence on the association between abnormal tone and audit fees, as well as between abnormal tone and audit report lag. Design/methodology/approach This study uses a fixed-effects model to examine the relationship between abnormal...

... the relevance of supplementary disclosures intended to improve the representational faithfulness of FV estimates by examining their impacts on audit fees and investors’ valuation of FV adjustments in the uncertain market condition of 2020. Design/methodology/approach The sample is comprising Australian real...

...Sanghun Kim; Taewoo Kim; Sujin Pae; Sangphill Kim Purpose This paper aims to examine the merit of an indirect payment system for audit fees, a system where an intermediary collects fees from the auditee and then pays this audit fee to the auditor. Design/methodology/approach Big 4 auditors...

...Mohammad Jizi; Rabih Nehme Purpose This paper aims to examine whether CEO/chair dual roles influence board monitoring-audit fees nexus. The impact of corporate governance on audit fees literature is lacking in the banking sector, which is subject to different regulations and reporting requirements...

...Claus Holm; Frank Thinggaard Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used...