The Joint Determination of Audit Fees, Non-Audit Fees, and
Abnormal Accruals
SSRN Electronic Journal,
Год журнала:
2002,
Номер
unknown
Опубликована: Янв. 1, 2002
Prior
research
has
estimated
piece-meal
the
determinants
of
audit
fees,
non-audit
fees
and
abnormal
accruals.
Intuition,
informal
analysis,
a
variety
theories
suggest
that
accruals
are
jointly
determined.
We
address
this
endogeneity
issue
by
modeling
confluence
for
services
in
system
simultaneous
equations.
Язык: Английский
Audit consulting: EU practice
Foreign Trade Economics Finance Law,
Год журнала:
2024,
Номер
135(4), С. 128 - 144
Опубликована: Сен. 5, 2024
The
dynamism
of
globalization
processes,
constant
changes
in
legislation,
the
existence
variability,
and
sometimes
contradictions
interpretation
legislation
standards
regulating
accounting,
reporting
auditing,
are
real
challenges
facing
both
domestic
foreign
businesses.
In
such
conditions,
professional
assistance
establishing
business
processes
an
economic
entity,
carrying
out
its
optimization
transforma-tional
changes,
assessing
managing
risks
is
integral
part
stability
sustainable
development.
Audit
consulting,
as
one
separate
types
activity
subjects
audit
activity,
precisely
necessary
effective
tool
that
helps
businesses
quickly
navigate
adapt
to
a
dynamic
environment.
This
why
consulting
becoming
important
lever
for
supporting
enterprises
achieving
their
goals
ensuring
financial
stability.
aim
study
reveal
essence,
purpose,
objectives
develop
theoretical
founda-tions
considering
international
experience
implementation
practice.
information
base
article
were
works
scientists
field
auditing
entities
search
alternative
ways
increase
value
society
whole.
During
research,
general
scientific
special
methods
used:
generalization
grouping,
formalization,
analysis
synthesis;
logical
results.
authorʼs
approach
revealing
conceptual
basis
construction
reality
has
been
formed.
process
providing
organi-zations
with
advice
on
issues
related
transactions,
reporting,
tax
management
decisions.
based
compliance
certain
principles
ensure
efficiency,
reliability
objectivity
services
clients.
inevitable
prospect,
development
may
be
task
firms
auditors
working
this
field.
Язык: Английский
The impact of audit quality on timeliness of financial reporting: evidence from GCC market
Journal of Islamic accounting and business research,
Год журнала:
2024,
Номер
unknown
Опубликована: Ноя. 22, 2024
Purpose
This
study
aims
to
investigate
the
correlation
between
four
major
indicators
of
auditor
quality:
audit
fees,
size,
non-audit
services,
tenure,
financial
reporting
timeliness
and
publicly
traded
firms
in
United
Arab
Emirates
(UAE).
Design/methodology/approach
Total
report
latency
(TRL)
is
a
metric
used
assess
efficiency
reporting.
It
depicts
number
days
firm’s
fiscal
year-end
date
on
which
its
annual
reports
are
made
available
capital
market
website.
A
total
312
observations
were
identified
from
data
collected
over
six
years
(2011–2016)
non-financial
companies
listed
UAE
markets,
such
as
Abu
Dhabi
Securities
Exchange
(ADX)
Dubai
Financial
Market
(DFM).
The
statistical
methods
that
implemented
included
descriptive
statistics
multiple
regressions.
Findings
revealed
leverage
profitability
affect
ARL.
Nevertheless,
there
lack
empirical
evidence
substantiate
impact
firm
services
or
tenure
TRL.
Practical
implications
Based
results,
TRL
significantly
reduced
by
fees
alone.
substantial
effort
exerted
auditors
complete
work
time,
particularly
when
high
paid,
may
account
for
this
outcome.
Despite
this,
scale
firm,
could
not
further
reduce
Originality/value
markets
relatively
recent
developments.
Thus,
corporations
might
adopt
more
lax
approach
enforcing
regulatory
obligations.
Local
international
investors
require
timely
audited
statements
facilitate
decision-making
dispel
speculation.
Determining
quality
attributes
decrease
advantageous
companies.
Язык: Английский
EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA
Copernican Journal of Finance & Accounting,
Год журнала:
2021,
Номер
10(1), С. 53 - 66
Опубликована: Сен. 20, 2021
The
problem
of
poor
accuracy
and
credibility
in
some
audited
financial
statement
has
being
a
major
form
information
asymmetry
which
had
led
shareholders
prospective
investors
to
make
wrong
Judgment
about
the
position
organization
due
audit
quality.
Thus,
Specifically
this
study
empirically
examine
how
fee,
report
lag
as
well
mandatory
auditor
rotation
affect
quality
sample
listed
pharmaceutical
firms
on
floor
Nigerian
Stock
Exchange.
A
GLS
estimation
method
was
employed
clearly
establish
nature
relationship
that
exists
between
dependent
variable
adopted
surrogates
for
independent
variables.
Secondary
data
extracted
from
annual
reports
ten
selected
serve
fair
representation
population
under
period
years
2009-2019.
result
finding
shows
all
were
jointly
significant
explaining
72%
variation
given
credence
coefficient
(R2)
stood
@
0.72
combined
p-value
0.000.
This
implies
predictive
power
variables
can
explain
changes
study.
In
specific
terms;
Audit
fee
have
positive
impact
while
negative
respectively.
therefore
recommends
among
many
others
policy
makers
regulators
should
put
place
framework
will
ensure
payment
optimal
compensation
firm
no
doubt
go
long
way
improving
Язык: Английский