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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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Prem Lal Joshi,Ashutosh Deshmukh,Jamel Azibi
Pág. 25 - 35
This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been exte...
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Aydin Asheghi Oskooee,Mohammad Marfou,Mousa Bozorg Asl
Pág. 156 - 165
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Helmi A. Boshnak
Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep...
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Bum-Jin Park
AbstractBackground: It is extremely important that an audit committee (AC) monitors a company?s financial reporting process, and that the committee engages a high-quality auditor to carry this out effectively. Prior research on ACs has paid much attentio...
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Krayyem Al-Hajaya
Pág. 1 - 8
This study examines the effect of the characteristics of the audit committee, as a tool of corporate governance, on audit quality (as measured by audit fees and type of audit agent) among insurance companies listed on the Amman Stock Exchange (ASE), Jord...
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Mercedes Mareque, Angel Barajas and Francisco Lopez-Corrales
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a tw...
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Dody Hapsoro,Tiara Rani Santoso
Pág. 143 - 152
The increased fraud of financial statements shows the low role of external auditors in providing a quality audit report. The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship, abnormal audit fees and audit...
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Saeid Homayoon,Maryam Hakimzadeh
Pág. 469 - 476
The purpose of this research is to investigate the relationship between audit fee and audit quality in family firms on the Tehran Stock Exchange. The study period is from 2007 to 2014. The sample consists of 30 family firms and 30 non-family firms. To te...
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