Suchergebnisse - "AUDITING fees"

Do Ethnic Minority Audit Partners Face Discrimination? Evidence From the Australian Audit Market.

Autoren: Cameran, Mara Campa, Domenico Gabbioneta, Claudia et al.

Quelle: Journal of Accounting, Auditing & Finance. Oct2025, Vol. 40 Issue 4, p1583-1612. 30p.

Schlagwörter: *RACE discrimination, *AUDITING fees, *EMPLOYMENT discrimination, *AUDITING, *ACCOUNTING, *AUDITORS, MINORITIES

Pricing decentralization: the allocation of decision-making rights within business groups and audit fees.

Autoren: Liu, Yingxuan Shi, Yaru Zhao, Huixian

Quelle: Applied Economics Letters. Nov2025, p1-7. 7p. 1 Illustration.

Schlagwörter: *AUDITING fees, *DECENTRALIZATION in management, *BUSINESS networks, *ORGANIZATIONAL governance, *ORGANIZATIONAL performance, *ORGANIZATIONAL structure

Audit partner facial structure, audit pricing, and audit quality.

Autoren: Amin, Keval Berglund, Nathan R. Eshleman, John Daniel et al.

Quelle: European Accounting Review. Nov2025, p1-25. 25p.

Schlagwörter: *AUDITING fees, *AUDITING, *AUDIT risk, *AUDITORS

The Effects of CEO Dismissal of Product Market Competitors on Audit Risk.

Autoren: Tan, Yiqing¹ (AUTHOR) tanyq@hnu.edu.cn

Quelle: Abacus. Nov2025, p1. 26p.

Schlagwörter: *AUDIT risk, *AUDITING fees, *CORPORATE governance laws, *DISMISSAL of executives

The Form and Channels of the Association Between Effective Tax Rates and Audit Fees.

Autoren: Cheng, Christine C. Hennes, Karen M. Sapkota, Pradeep

Quelle: Journal of Accounting, Auditing & Finance. Nov2025, p1.

Schlagwörter: *TAX rates, *AUDITING fees, *PROFESSIONAL competence, *STATISTICAL correlation, *TAX planning, *TAX reform, PATH analysis (Statistics)

Assessing the impact of the Covid-19 pandemic on audit fees: an international evidence.

Autoren: Alkebsee, Radwan Hussien Azibi, Jamel Koutoupis, Andreas et al.

Quelle: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 5, p1950-1965. 16p.

Schlagwörter: *COVID-19, *AUDITING fees, *ACCOUNTING, *REGRESSION analysis, *INTERNATIONAL business enterprises, *EMPIRICAL research, *ECONOMIC impact, EPIDEMICS

The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan.

Autoren: Alharasis, Esraa Esam Alhadab, Mohammad Alidarous, Manal et al.

Quelle: Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited). 2025, Vol. 23 Issue 5, p2118-2141. 24p.

Schlagwörter: *COVID-19, *AUDITING fees, *AUDIT risk, *AUDITING, *ECONOMIC history, *QUANTITATIVE research, MIDDLE East history

Geografische Kategorien: JORDAN, MIDDLE East

Are family firms less audit-risky? Analysing audit fees, hours and rates.

Autoren: Abudy, Menachem Amir, Eli Shust, Efrat

Quelle: Accounting & Business Research. Dec2025, Vol. 55 Issue 7, p723-749. 27p.

Schlagwörter: *AUDIT risk, *AUDITING fees, *SUPERVISION, *FAMILY-owned business enterprises, *AUDITING, *INTERNAL auditing, *DISCLOSURE

Geografische Kategorien: ISRAEL

The impact of the JOBS act on the costs of going public: evidence from long-term audit costs.

Autoren: Gupta, Sudip Micale, Joseph A. Robin, Ashok et al.

Quelle: Accounting & Business Research. Dec2025, Vol. 55 Issue 7, p750-779. 30p.

Schlagwörter: *AUDITING fees, *RISK management in business, *UNCERTAINTY (Information theory), *EARNINGS management, *COST benefit analysis, JUMPSTART Our Business Startups Act, TAX compliance costs

CEO‐to‐Employee Pay Ratio and Audit Pricing.

Autoren: Wu, Pauline Zhang, Zhifang

Quelle: Corporate Governance: An International Review. Nov2025, Vol. 33 Issue 6, p1629-1658. 30p.

Schlagwörter: *EXECUTIVE compensation, *AUDITING fees, *RISK assessment, *STAKEHOLDER analysis, *MANAGEMENT controls, INSTITUTIONAL environment

Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status.

Autoren: Burnett, Brian M. Jørgensen, Bjørn N. Pollard, Troy J.

Quelle: Auditing: A Journal of Practice & Theory. 2025, Vol. 44 Issue 4, p49-71. 23p.

Schlagwörter: *AUDITING fees, *CORPORATE governance, *FINANCIAL statements, *INSIDER trading in securities, *FOREIGN corporations, SCIENTIFIC method, TAX compliance costs

Geografische Kategorien: UNITED States

The Spillover Effect of Dismissals on Audit Partners' Current Engagement Fees and Quality.

Autoren: Amin, Keval Felix, Robert Hoang, Kris

Quelle: Auditing: A Journal of Practice & Theory. 2025, Vol. 44 Issue 4, p1-22. 22p.

Schlagwörter: *AUDITING, *AUDITING fees, *CLIENT relations, *BARGAINING power, *AUDITORS, *PRODUCT quality, *ECONOMIC impact, *DISMISSAL of employees

The Importance of Data Security Risk in Setting Audit Fees: Evidence from Machine Learning-Based Approach.

Autoren: Xiong, Lingyun Peng, Linxin Xiao, Lijuan et al.

Quelle: Emerging Markets Finance & Trade. 2025, Vol. 61 Issue 15, p4756-4777. 22p.

Schlagwörter: *DATA security, *AUDITING fees, *DISCLOSURE, *LEGAL liability, *DATA security failures, DIGITAL technology, REGULATORY compliance, MACHINE learning

Knowledge Commercialization and University Audit Fees: A UK‐Based Study.

Autoren: Sun, Shuo De Widt, Dennis Andrews, Rhys

Quelle: Financial Accountability & Management. Nov2025, Vol. 41 Issue 4, p619-636. 18p.

Schlagwörter: *AUDITING fees, *AUDIT risk, *UNIVERSITIES & colleges, *TECHNOLOGY transfer, *DIVERSIFICATION in industry, *BUSINESS enterprises, KNOWLEDGE transfer

Geografische Kategorien: UNITED Kingdom

Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees.

Autoren: Chen, Hsin‐Chi Chang, Hsihui Chen, Jengfang et al.

Quelle: Journal of Business Finance & Accounting. Oct2025, p1. 31p.

Schlagwörter: *AUDITORS, *AUDITING fees, *AUDITING, INTERDISCIPLINARY research, ECONOMIC specialization

Firma/Körperschaft: UNITED States. Bureau of Economic Analysis

The impact of the previous audit adjustments on audit fees, audit quality and audit report delay.

Autoren: Ensaf, Ali Lari Dasht Bayaz, Mahmoud Salehi, Mahdi

Quelle: International Journal of Accounting & Information Management. 2025, Vol. 33 Issue 5, p855-878. 24p.

Schlagwörter: *AUDITING fees, *AUDIT risk, *AUDITING, *AUDITING procedures

Power, risk and cost: how CEO tenure and foreign ownership shape audit pricing in an emerging economy.

Autoren: Amin, Mosa Abdelgelil Abdelmaged, Eman Mohamed Elamer, Ahmed A.

Quelle: International Journal of Accounting & Information Management. 2025, Vol. 33 Issue 5, p828-854. 27p.

Schlagwörter: *AUDITING fees, *FOREIGN ownership of business enterprises, *AUDITING, *CORPORATE governance, *EMERGING markets, RISK perception

Geografische Kategorien: EGYPT

Reference dependence and its implication on audit pricing.

Autoren: Li, Xudong Cheng, Yun

Quelle: International Journal of Accounting & Information Management. 2025, Vol. 33 Issue 5, p879-901. 23p.

Schlagwörter: *AUDITING fees, *REFERENCE pricing, *REGRESSION analysis, PROFESSIONAL-client communication, DISTRIBUTIVE justice

Exploring the ESG–audit fees nexus: insights from Indian firms.

Autoren: Gidage, Mithilesh Bhide, Shilpa

Quelle: Managerial Auditing Journal. 2025, Vol. 40 Issue 7, p1136-1167. 32p.

Schlagwörter: *AUDITING fees, *SOCIAL responsibility of business, *CORPORATE governance, *BUSINESS enterprises, *AUDITORS, *ENVIRONMENTAL responsibility, *BUSINESS size, PANEL analysis

Geografische Kategorien: INDIA

The impacts of federal judge ideology on auditor litigation risk and auditor behavior.

Autoren: Li, Liuchuang Qi, Baolei Zhang, Ping

Quelle: Contemporary Accounting Research. Sep2024, Vol. 41 Issue 3, p1608-1638. 31p.

Schlagwörter: *AUDITED financial statements, *AUDITING fees, FEDERAL judges, JUDGES, AT-risk behavior