...Abhijit Barua; Antoinette L. Smith Purpose The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years. Design/methodology/approach The paper uses a test sample with firms that are cited in Accounting and Auditing...

... , Philadelphia, PA , 1991 . Accounting standards Auditing guidelines Capital External audit Fees Measurement This paper presents some measurement and valuation techniques which can be used to measure intellectual capital. Intellectual capital by its very nature tends to be intangible...

... that audit fees, the complexity of the engagement and membership in the state Certified Public Accountants’ society are positively related to compliance with GAAS reporting standards on private sector engagements performed by small audit firms. In addition, firm size is negatively related to compliance...

...Iain Gerrard; Keith Houghton; David Woodliff The mathematical modelling of audit fees has emerged in research as one means by which the factors which explain the level and variability of audit fees can be examined. Existing literature shows that auditee size and complexity are major determinants...