...Kitty Mo Kong; Hedy Jiaying Huang Purpose This paper investigates whether the audit fees of Chinese listed firms are associated with the share pledging practice of the firm’s controlling shareholders. Design/methodology/approach This study uses the audit pricing model to estimate...

...David Hay; Elizabeth Rainsbury; Debbie Van Dyk Purpose The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand. Design/methodology/approach The research is conducted using audit fee data from New Zealand and examines the overall...

... auditor pricing behaviour. For example, Huang et al. (2016) explore how the competition intensity in audit markets enhances audit quality by increasing audit fees, assuming clients to be homogeneous in the selection of external auditors. The neglect of corporate strategic investment leads...

... literature, the authors assume that such IAF providers are associated with greater audit efficiency as proxied by audit report lag and audit fees. Design/methodology/approach Based on a sample of firms listed on the Omani capital market during 2005–2019, the pooled regressions are used to test...

... to obtain governance and financial data, while firms’ annual reports are used to collect audit fees and audit committee information. A panel data regression is used to test hypotheses. The authors also control for unobservable heterogeneity, reverse causality and endogeneity. Findings The results...