Witryna19 sty 2024 · 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 auditor reputation on giving of going concern opinion mediated by audit quality. WitrynaThe logistic regression results suggest that audit fees have a positive significant effect, while audit opinion has a negative significant effect on actual violations. However, audit firm size was found to be insignificant in relation to the level of violations. Keywords: audit fees audit opinion disclosures quality JEL Classification: M40 M41 M42
Impact of managerial overconfidence on abnormal audit fee: …
Witryna10 wrz 2024 · From the perspective of improving audit opinion, overconfident management are more likely to pay abnormal audit fees to reduce the level of auditors' disclosure of corporate earnings management and make the firms' operating performance better. We suggest: Witrynathis is the first study to document evidence that the effect of abnormal audit fees on audit quality is asymmetric, conditional upon the sign of abnormal audit fees. 2. and that excessively high audit fees can impair auditor independence even when the provision of NAS to the same audit client is prohibited. slow fashion zwettl
Earnings Persistence and Abnormal Audit Fees - Hindawi
WitrynaZang (2006) on abnormal audit fees and audit quality; Xie, Cai, and Ye (2010) on abnormal audit fees and audit opinion. However, the same cannot be said of … Witryna1 sie 2024 · Our empirical results demonstrate that positive abnormal audit fees are negatively associated with audit quality and imply that the audit fee premium is a … Witryna31 sie 2024 · Specifically, we hypothesise that sanctioned auditors would (a) increase audit fees and (b) increase reporting lag. We find results consistent with these hypotheses. We also provide supporting evidence using a battery of output measures of audit quality including abnormal accruals (various kinds), modified audit opinion, F … slow fast and flash pyrolysis of rapeseed