Audit markets, fees and production: Towards an integrated view of empirical audit research
The purpose of this paper is to integrate research on audit markets, fees and production. We
present a model of the components that determine audit fees and production [hours]. We …
present a model of the components that determine audit fees and production [hours]. We …
External factors and the pricing of audit services: A systematic review of the archival literature using a PESTLE analysis
Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …
the number of empirical archival studies investigating the effects of external factors on audit …
[PDF][PDF] The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK
M Habbash - 2010 - etheses.dur.ac.uk
Agency theory predicts that corporate governance and external audit enhance the
convergence of interests between shareholders and managers. The primary objective of this …
convergence of interests between shareholders and managers. The primary objective of this …
Responses by Australian auditors to the global financial crisis
We examine the impact of the global financial crisis (GFC) on auditor behaviour in Australia.
Using a sample of listed companies, we examine whether the GFC impacted the propensity …
Using a sample of listed companies, we examine whether the GFC impacted the propensity …
Companies' use of whistle-blowing to detect fraud: An examination of corporate whistle-blowing policies
In order to provide an effective whistle-blowing system, it is expected that companies would
provide employees with a high level of disclosure regarding the whistle-blowing process …
provide employees with a high level of disclosure regarding the whistle-blowing process …
Changes in audit market competition and the Big N premium
We respond to calls for research into the effect of the decline in the number of Big N firms on
market power and consequential impact on competition (US Department of the Treasury …
market power and consequential impact on competition (US Department of the Treasury …
Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non‐audit fees: empirical evidence
This study examines the association between overseas and New Zealand governance
regulatory reforms and New Zealand companies' audit and non‐audit fees. Our models use …
regulatory reforms and New Zealand companies' audit and non‐audit fees. Our models use …
Political connections, corporate governance and audit fees in Malaysia
Purpose‐The purpose of this paper is to examine the relationship between political
connection, corporate governance and audit fees in Malaysia. Specifically, it is argued that …
connection, corporate governance and audit fees in Malaysia. Specifically, it is argued that …
Political connections, corporate governance and audit fees in Malaysia
Purpose–The purpose of this paper is to examine the relationship between political
connection, corporate governance and audit fees in Malaysia. Specifically, it is argued that …
connection, corporate governance and audit fees in Malaysia. Specifically, it is argued that …
Audit market structure and competition in Australia
The purpose of this review is to synthesise the existing research literature regarding the
underlying structure and competitiveness of the Australian audit market. We consider the …
underlying structure and competitiveness of the Australian audit market. We consider the …