Board Characteristics and Audit Fees*

Board Characteristics and Audit Fees* - Carcello - Wiley Online Library

This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for ...

Board Characteristics and Audit Fees - Wiley Online Library

The audit fee increases as the auditor's additional costs are passed on to the client, such that we expect positive relations between audit fees and the board ...

Board Characteristics and Audit Fees

This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 ...

Board Characteristics and Audit Fees - IDEAS/RePEc

The audit fee increases as the auditor's additional costs are passed on to the client, such that we expect positive relations between audit fees and the board ...

1 BOARD CHARACTERISTICS AND AUDIT FEES

The auditor considers the board, who reviews the overall planned audit scope and the proposed audit fee, as its client (Blue Ribbon Committee, 1999). The board ...

State-owned enterprises' board characteristics and audit fees

The study finds that audit fees are influenced by board characteristics related to the size of the board, meeting frequency and independence.

Board Characteristics and Audit Fees | Request PDF - ResearchGate

The audit fee increases as the auditor's additional costs are passed on to the client, such that we expect positive relations between audit fees and the board ...

Board characteristics and demand for audit quality: a meta-analysis

Overall, the results reveal a positive association between board characteristics and audit fees, indicating complementarity between governance ...

Board characteristics and audit fees - ProQuest

This paper examines the relations between 3 board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies.

Board Characteristics and Audit Fees - Search eLibrary :: SSRN

Consistent with the first view, we find significant positive relationships between board independence, diligence, and expertise and audit fees. A more ...

Board Characteristics and Audit Fees | Request PDF - ResearchGate

... Abidin et al. (2016) found that the more the board includes independent members, the more the company is likely to change its auditor. Carcello et al. (2002) ...

Board characteristics and higher audit quality—Evidence from ...

In this study, the paper uses audit fees as a proxy for audit quality and seeks to investigate whether board characteristics influence the extent of auditing, ...

How do board features and auditor characteristics shape key audit ...

We measure a client's importance to an auditor as the ratio of audit fees from the client to the auditor's total audit fees earned for that year. A client that ...

Board Turnover, Director Characteristics and Audit Fees

In this paper, I reexamine the relationship between corporate board characteristics and audit fees by analyzing whether auditors adjust their ...

Board characteristics and audit pricing post-Cadbury: a research note

Additionally, we find that companies operating in regulated industries pay lower audit fees. Despite the increased emphasis on internal governance mechanisms, ...

Board Characteristics, Audit Committee Characteristics, and Audit ...

On the contrary, audit committee independence is significantly positively associated with the level of audit fees, and this result goes in the same line with ...

Board Turnover, Director Characteristics and Audit Fees

Abstract. Two competing theories correlate board characteristics and audit fees. The Audit-Risk Perspective suggests that there is a negative relationship ...

Effect of The Board of Directors Size, Independence, and Frequency ...

Findings: The analysis revealed a strong correlation between audit fees and both the independence and frequency of board meetings. The findings ...

Board Characteristics and Audit Fees* - Scite

Abstract: This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 ...

State-Owned Enterprises' Board Characteristics and Audit Fees

Abstract. This study examines how the association between board effectiveness and state-owned enterprises' audit fees is moderated by country- ...