Essays about: "Audit fee"

Showing result 1 - 5 of 13 essays containing the words Audit fee.

1. 1. External Risks and Audit Fees. A Study on the Influence of external factors on audit fee determination.

   University essay from Umeå universitet/Företagsekonomi

   Author : Ernest Oppong; Allen Beng Ngum; [2023]
   Keywords : Audit fees; covid; Russia-Ukraine war; Agency theory; Auditing; and climate change.;

   Abstract : The need for reliable financial information has led to the establishment of audits as a vital component of corporate governance. Audits serve to enhance the credibility of financial statements, mitigate agency conflicts, and instill trust among stakeholders. READ MORE

3. 2. Audit scope: disclosure practice and implications on audit pricing and audit delay

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Zhixing Liu; Shiyuan Xu; [2023]
   Keywords : Audit fee; Audit delay; Audit scope; Audit process;

   Abstract : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. READ MORE

4. 3. Private Equity Investors and Audit Quality : Evidence from Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Possavee Cheewakriengkrai; Jiayi Li; [2023]
   Keywords : Private equity; Audit Quality; Audit Fee; Big 4; Auditing;

   Abstract : Private Equity Investors plays a significant role in the Swedish economy, actively involved in the corporate governance of their portfolio companies to reduce risks. In this study, we investigate the impact of PE investors on the audit quality of their portfolio companies. READ MORE

5. 4. Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Adrian Ribbing; Daniel Sandersson; [2021]
   Keywords : Audit fees; Audit fee model; IFRS; IFRS adoption; IFRS long term costs; IFRS implementation;

   Abstract : In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. READ MORE

6. 5. Does Auditor's Gender Impact Audit Fees? Empirical Evidence from Swedish Privately Held Companies

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Sijia Liu; Yi Zhang; [2019]
   Keywords : gender; audit fee; Swedish private firms;

   Abstract : The documented relationship between engaged auditors' gender and audit fees demonstrates that female auditors may receive a fee premium in listed companies' settings. However, the heterogeneity between public and private Companies implies that previous findings in listed companies may not be generalizable to the private setting. READ MORE