IDEAS home Printed from https://ideas.repec.org/r/bla/jbfnac/v38y2011i1-2p165-197.html
   My bibliography  Save this item

Corporate Governance Quality, Audit Fees and Non-Audit Services Fees

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Sanyaolu Wasiu Abiodun & Tonade Abiola Mukaila & Adejumo Babatunde Titus, 2021. "Corporate Board of Directors’ Attributes and Audit Fees," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 9(1), pages 156-172, September.
  2. Ali M. Gerged & Babikir Bechir Mahamat & Ibrahim K. Elmghaamez, 2020. "Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 51-60, September.
  3. Kanapathippillai, Sutharson & Johl, Shireenjit K. & Wines, Graeme, 2016. "Remuneration committee effectiveness and narrative remuneration disclosure," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 384-402.
  4. Rashid Zaman & Muhammad Bilal Farooq & Fahad Khalid & Zeeshan Mahmood, 2021. "Examining the extent of and determinants for sustainability assurance quality: The role of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 2887-2906, November.
  5. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
  6. repec:zbw:bofrdp:2013_013 is not listed on IDEAS
  7. Xue, Bai & O'Sullivan, Noel, 2023. "The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  8. repec:mth:ijafr8:v:9:y:2019:i:1:p:152-169 is not listed on IDEAS
  9. Abbasi, Kaleemullah & Alam, Ashraful & Bhuiyan, Md. Borhan Uddin, 2020. "Audit committees, female directors and the types of female and male financial experts: Further evidence," Journal of Business Research, Elsevier, vol. 114(C), pages 186-197.
  10. Xue, Bai & O'Sullivan, Noel, 2013. "Further evidence on the determinants of audit pricing in universities," Accounting forum, Elsevier, vol. 37(3), pages 196-212.
  11. O. J. Ilaboya & M. O. Izevbekhai & G. Ohiokha, 2017. "Determinants Of Abnormal Audit Fees In Nigerian Quoted Companies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 26(1), pages 65-83, june.
  12. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  13. Holm, Claus & Zaman, Mahbub, 2012. "Regulating audit quality: Restoring trust and legitimacy," Accounting forum, Elsevier, vol. 36(1), pages 51-61.
  14. Al-Shaer, Habiba & Zaman, Mahbub, 2016. "Board gender diversity and sustainability reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 210-222.
  15. Siti Subaryani Binti Zainol & M. Krishna Moorthy & Tengku Rahimah Binti Tengku Arifin, 2012. "Determinants of Non-Audit Services in Malaysia: A Theoretical Model," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 97-111, July.
  16. Al-Okaily, Jihad & BenYoussef, Nourhene, 2020. "Audit committee effectiveness and non-audit service fees: Evidence from UK family firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  17. Kharuddin, Khairul Ayuni Mohd & Basioudis, Ilias G & Farooque, Omar Al, 2021. "Effects of the Big 4 national and city-level industry expertise on audit quality in the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  18. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  19. Salau O. Abdulmalik & Ayoib Che Ahmad, 2015. "The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 45-65.
  20. George Drogalas & Michail Nerantzidis & Dimitrios Mitskinis & Ioannis Tampakoudis, 2021. "The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 24-41, March.
  21. Wael Almaqoushi & Ronan Powell, 2021. "Audit committee quality indices, reporting quality and firm value," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 185-229, January.
  22. Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
  23. Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub, 2020. "Climate governance effects on carbon disclosure and performance," The British Accounting Review, Elsevier, vol. 52(2).
  24. Husam Aldamen & Janice Hollindale & Jennifer L. Ziegelmayer, 2018. "Female audit committee members and their influence on audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 57-89, March.
  25. Mollah, Sabur & Zaman, Mahbub, 2015. "Shari’ah supervision, corporate governance and performance: Conventional vs. Islamic banks," Journal of Banking & Finance, Elsevier, vol. 58(C), pages 418-435.
  26. Rasid, Abdu, 2023. "The Impact Of Corporate Governance Structure On The External Audit Fee In Sharia Shares," OSF Preprints q6kmz, Center for Open Science.
  27. Helmi A. Boshnak, 2021. "The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia," International Review of Management and Marketing, Econjournals, vol. 11(4), pages 1-12.
  28. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," Bank of Finland Research Discussion Papers 13/2013, Bank of Finland.
  29. Wenxia Ge & Jeong‐Bon Kim, 2020. "How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 677-707, May.
  30. Badar Alshabibi, 2021. "The Role of Institutional Investors in Improving Board of Director Attributes around the World," JRFM, MDPI, vol. 14(4), pages 1-33, April.
  31. Hussaini Bala & Noor Afza Amran* & Hasnah Shaari, 2018. "The Relationship between Audit Committee Attributes and Audit Fees of Listed Companies in Nigeria," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 402-408:6.
  32. Nooraisah Katmon & Omar Al Farooque, 2017. "Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies," Journal of Business Ethics, Springer, vol. 142(2), pages 345-367, May.
  33. Alhababsah, Salem, 2019. "Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 71-84.
  34. Habiba Al-Shaer & Muhammad Farhan Malik & Mahbub Zaman, 2022. "What do audit committees do? Transparency and impression management," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1443-1468, December.
  35. Malik, Muhammad Farhan & Zaman, Mahbub & Buckby, Sherrena, 2020. "Enterprise risk management and firm performance: Role of the risk committee," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
  36. Abubakr Saeed & Qasim Ali & Hammad Riaz & Muhammad Asif Khan, 2022. "Audit Committee Independence and Auditor Reporting for Financially Distressed Companies: Evidence From an Emerging Economy," SAGE Open, , vol. 12(2), pages 21582440221, April.
  37. Alzeban, Abdulaziz & Sawan, Nedal, 2015. "The impact of audit committee characteristics on the implementation of internal audit recommendations," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 61-71.
  38. Sierra-García, Laura & Gambetta, Nicolás & García-Benau, María A. & Orta-Pérez, Manuel, 2019. "Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom," The British Accounting Review, Elsevier, vol. 51(3), pages 227-240.
  39. De Fuentes, Cristina & Porcuna, Rubén, 2016. "Main drivers of consultancy services: A meta-analytic approach," Journal of Business Research, Elsevier, vol. 69(11), pages 4775-4780.
  40. MNIF, Yosra & TAHARI, Marwa, 2022. "Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards," Advances in accounting, Elsevier, vol. 57(C).
  41. Alhababsah, Salem & Yekini, Sina, 2021. "Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  42. Salau ABDULMALIK O. & Ayoib CHE AHMAD, 2016. "Boardroom diversity and audit fees: director ethnicity, independence and nationality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(136), pages 413-413, Aprilie.
  43. Sumaia Ayesh Qaderi & Turki Raji Alhmoud & Belal Ali Abdulraheem Ghaleb, 2020. "Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 226-237, October.
  44. Ghafran, Chaudhry & O'Sullivan, Noel, 2017. "The impact of audit committee expertise on audit quality: Evidence from UK audit fees," The British Accounting Review, Elsevier, vol. 49(6), pages 578-593.
  45. Hamdan Amer Al-Jaifi & Ahmed Hussein Al-rassas & Adel Ali AL-Qadasi, 2017. "Corporate governance strength and stock market liquidity in Malaysia," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 13(5), pages 592-610, August.
  46. Iwasaki, Ichiro & 岩﨑, 一郎, 2013. "What Determines Audit Independence and Expertise in Russia? Firm-Level Evidence," RRC Working Paper Series 27_v2, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
  47. Wu, Chloe Yu-Hsuan & Hsu, Hwa-Hsien & Haslam, Jim, 2016. "Audit committees, non-audit services, and auditor reporting decisions prior to failure," The British Accounting Review, Elsevier, vol. 48(2), pages 240-256.
  48. Mohamad-Yusof, Nor Zalina & Wickramasinghe, Danture & Zaman, Mahbub, 2018. "Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 33-52.
  49. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  50. Hidaya Lawati & Khaled Hussainey & Roza Sagitova, 2021. "Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?," Review of Quantitative Finance and Accounting, Springer, vol. 57(2), pages 557-594, August.
  51. Kanapathippillai, Sutharson & Gul, Ferdinand & Mihret, Dessalegn & Muttakin, Mohammad Badrul, 2019. "Compensation committees, CEO pay and firm performance," Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
  52. Michael Tinggi & Abu Hassan bin Md Isa & Shaharudin Jakpar & Sharifah Sabrina Syed Ali & Salawati Sahari, 2014. "Independent Directors, Moving Forward in Exercising Dominant Role: A Case of Malaysian Firms," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 5(5), pages 46-57, September.
  53. Cinderela Andrade dos Santos & António Cerqueira & Elísio Brandão, 2016. "Audit fees, Non-audit fees and Coporate Performance," FEP Working Papers 570, Universidade do Porto, Faculdade de Economia do Porto.
  54. Habiba Al‐Shaer & Mahbub Zaman, 2018. "Credibility of sustainability reports: The contribution of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 973-986, November.
  55. Jibriel Elsayih & Rina Datt & Qingliang Tang & Ali Hamid & Maria Estela Varua, 2023. "Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4065-4091, December.
  56. Li‐Ying Huang & Gene C. Lai & Erin Lu & Michael McNamara, 2020. "Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 23(2), pages 151-182, June.
  57. Shan, Yuan George & Troshani, Indrit & Tarca, Ann, 2019. "Managerial ownership, audit firm size, and audit fees: Australian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 18-36.
  58. Akihiro Yamada & Kento Fujita, 2022. "Impact of Parent Companies and Multiple Large Shareholders on Audit Fees in Stakeholder-Oriented Corporate Governance," Sustainability, MDPI, vol. 14(9), pages 1-20, May.
  59. Adebayo Olagunju & Risikat Motunrayo Shittu & Titilayo Moromoke Oladejo & Amos Olusola Akinola & Nuka Nadum Nwikpasi & Ruth Tony Obiosa, 2023. "Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms," ACTA VSFS, University of Finance and Administration, vol. 17(2), pages 101-124.
  60. Alhababsah, Salem & Alhaj-Ismail, Alaa, 2023. "Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK," The British Accounting Review, Elsevier, vol. 55(2).
  61. Sang Cheol Lee & Jaewan Park & Mooweon Rhee & Yunkeun Lee, 2018. "Moderating Effects of Agency Problems and Monitoring Systems on the Relationship between Executive Stock Option and Audit Fees: Evidence from Korea," Sustainability, MDPI, vol. 10(11), pages 1-24, November.
  62. Sutharson Kanapathippillai & Dessalegn Mihret & Shireenjit Johl, 2019. "Remuneration Committees and Attribution Disclosures on Remuneration Decisions: Australian Evidence," Journal of Business Ethics, Springer, vol. 158(4), pages 1063-1082, September.
  63. Pérez-Cornejo, Clara & de Quevedo-Puente, Esther & Delgado-García, Juan Bautista, 2019. "How to manage corporate reputation? The effect of enterprise risk management systems and audit committees on corporate reputation," European Management Journal, Elsevier, vol. 37(4), pages 505-515.
  64. Sun, Xuan Sean & Habib, Ahsan & Bhuiyan, Md. Borhan Uddin, 2020. "Workforce environment and audit fees: International evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
  65. Akeel M. Lary & Dennis W. Taylor, 2012. "Governance characteristics and role effectiveness of audit committees," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(4), pages 336-354, April.
  66. Prasanna Krishna & Ramanathan Geeta & Arora Bharat, 2017. "Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India," Review of Economics & Finance, Better Advances Press, Canada, vol. 9, pages 57-70, August.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.