Browsing Economic and Management Sciences by Subject "Audit fees"

Browsing Economic and Management Sciences by Subject "Audit fees"

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  • Audit fee stickiness 
    De Villiers, Charl Johannes; Hay, David; Zhang, Zhizi (Janice) (Emerald, 2014)
    PURPOSE – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. DESIGN/METHODOLOGY/APPROACH – The authors explore the price ...
  • Is a client's corporate social responsibility performance a source of audit complexity? 
    Garcia, Joy; De Villiers, Charl Johannes; Li, Lina (Zixuan) (Wiley, 2021-03)
    This study examines whether corporate social responsibility (CSR) performance impacts financial audit fees of U.S. listed firms from 2000 to 2016. We use the CSR performance ratings from the KLD database to measure firms' ...
  • Ouditgelde in Suid-Afrika 
    Schumann, E.F. (Southern African Institute of Government Auditors, 1998)
    Very little information is available on the income patterns of individual audit firms in South Africa. There is no statutory requirement for audit firms to disclose any information in respect of its own activities. This ...