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Journal articles on the topic 'Audit fee model'

Author: Grafiati

Published: 24 June 2021

Last updated: 29 July 2025

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1

Holm, Claus, and Frank Thinggaard. "Leaving a joint audit system: conditional fee reductions." Managerial Auditing Journal 29, no. 2 (2014): 131–52. http://dx.doi.org/10.1108/maj-05-2013-0862.

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Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining po

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2

Azizah, Mardiana, Zaitul Zaitul, Herawati Mawardi, and Desi Ilona. "PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT." JURNAL MANEKSI 12, no. 2 (2023): 432–44. http://dx.doi.org/10.31959/jm.v12i2.1371.

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The role of audit risk and audit effort as mediating variable between women in audit committee and audit fee has rarely been investigated using Indonesia data. Therefore, this study develops this complex relationship model using services companies from 2016-2018 periods. The final sample is 88 companies due to not all companies disclose their audit fee data. the result indicates that there is no direct effect of women in audit committee on audit fee, audit risk and audit effort. In addition, the audit risk significantly influences the audit fee, but not for audit effort. Further, the role of a

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3

Komang, Cynthia Prisilia Winawan, and Komang Ayu Krisnadewi. "PENGARUH KETEKUNAN KOMITE AUDIT DAN AUDIT EFFORT PADA FEE AUDIT." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 4, no. 5 (2024): 665–78. http://dx.doi.org/10.55047/transekonomika.v4i5.709.

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The amount of audit fee should be determined as well as possible to obtain a good audit quality as an unusual amount of auditing fee will lower the quality of the audit. Determining the influence of audit committee persistence and audit effort on audit fee was the goal of this research. Profitability is the control variable of this research. The research covered infrastructure companies on the Indonesian Stock Exchange in the period 2020-2022 registered as many as 67 companies. Non-probability sampling methods becomes a method of sample determination, with purposive sampling technique. The fin

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de Villiers, Charl, David Hay, and Zhizi (Janice) Zhang. "Audit fee stickiness." Managerial Auditing Journal 29, no. 1 (2013): 2–26. http://dx.doi.org/10.1108/maj-08-2013-0915.

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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 behavior of audit fees in response to changes in the variables that are usually seen as their determinants, such as size, complexity, and risk in order to examine audit fee stickiness and the competitiveness of the market for audit services. Findings – The authors find that audit fees are sticky, i.e. audit fees do not immediately or fully adjust to changes in their determinan

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Houston, Richard W., Michael F. Peters, and Jamie H. Pratt. "The Audit Risk Model, Business Risk and Audit-Planning Decisions." Accounting Review 74, no. 3 (1999): 281–98. http://dx.doi.org/10.2308/accr.1999.74.3.281.

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This study identifies conditions under which the audit risk model does, and does not, describe audit-planning (investment and pricing) decisions. In an experiment, audit partners and managers examined one of two cases where a material misstatement—error or irregularity—was discovered. The auditors assessed the elements of the audit risk model, assessed business risk and provided recommendations for the audit investment and fee. When the likelihood of an error was high, the audit risk model dominated business risk in the explanation of the audit investment, and the fee did not contain a risk pr

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Chung, Hoon, and Hye－Won Paik. "Does Abnormal Audit Fee Mean Compensation for Audit Costs? : Examining the Abnormal Audit Fee Using Cost Asymmetry Model." Review of Accounting and Policy Studies 24, no. 3 (2019): 107–35. http://dx.doi.org/10.21737/raps.2019.08.24.3.107.

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Setyawati, Dinie, and R. Nelly Nur Apandi. "Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit." Jurnal ASET (Akuntansi Riset) 11, no. 2 (2019): 271–78. http://dx.doi.org/10.17509/jaset.v11i2.20752.

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Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measured by discretionary accrual. The research method applied in this study was descriptive methods. Population in this study at non - financial companies listed on Indonesia Stock Exchange in 2014-2016. The sample was taken by purposive sampling technique that is specific sample selection criteria. The data analytical method used in this study was

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Akintayo, Oluwatoyin Olusola Alex Ph.D. "Effect of Audit Fee on Audit Quality in Nigeria Deposit Money Banks." Contemporary Research Analysis Journal 02, no. 05 (2025): 300–311. https://doi.org/10.5281/zenodo.15533482.

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Abstract:   The capacity of the client company to initiate prompt payment of external auditors’ fee might motivate the auditor to improve the quality of their work. This could have a significant impact on the quality of the auditor report. Therefore, this paper assesses the effect of audit fee on audit report quality. To investigate the objective, an ex-post facto research design was adopted to gather time series data from the published annual report of the 14 quoted DMBs in Nigeria for the period 2004-2023. Moreover, audit fee was proxied using the amount of payable to the audit fo

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9

Kumaunang, Ruslan Peeso, Mursalam Salim, and Sumartono Sumartono. "Pengaruh Pengungkapan Key Audit Matters, Opini Audit Dan Fee Audit Terhadap Audit Delay." Jurnal Bisnis Mahasiswa 4, no. 2 (2024): 141–49. http://dx.doi.org/10.60036/jbm.v4i2.art3.

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Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan key audit matters, opini audit dan fee audit terhadap waktu penyampaian laporan keuangan auditan atau yang dikenal audit delay. Penelitian ini dilakukan pada perusahaan sektor Properti & Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2022. Teknik pengumpulan sampel yang digunakan pada penelitian ini adalah metode purposive sampling dengan jumlah sampel sebanyak 34 perusahaan. Teknik analisis data menggunakan uji statistik deskriptif, uji model, uji asumsi klasik yaitu uji normalitas dan uji multikolinieritas m

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Ramadhan, Bimo Yoeri Pasya, Aloysius Harry Mukti, and Panata Bangar Hasioan Sianipar. "PENGARUH INDEPENDENSI AUDITOR, AUDIT FEE DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT ( Studi Kasus pada Kantor Akuntan Publik di kota Bekasi)." SENTRI: Jurnal Riset Ilmiah 3, no. 2 (2024): 1161–81. http://dx.doi.org/10.55681/sentri.v3i2.2362.

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Penelitian ini bertujuan untuk menguji “Pengaruh Independensi Auditor, Audit Fee Dan Integritas Auditor Terhadap Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Bekasi). Populasi dalam penelitian ini adalah Auditor yang bekerja pada Kantor Akuntan Publik di Kota Bekasi. Variabel yang digunakan dalam penelitian ini adalah Kualitas Audit sebagai variabel dependen; Independensi Auditor, Audit Fee Dan Integritas Auditor sebagai variabel independen. Teknik pengambilan sampel yang digunakan yaitu metode non purposive sampling / Accidental sampling dan diperoleh sebanyak 64 responden.

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Wulandari, Desy, and Iman Harymawan. "Pengaruh Chief Financial Officer Berlatar Belakang Akuntan terhadap Audit Fee." Jurnal Riset Akuntansi dan Keuangan 9, no. 1 (2021): 125–40. https://doi.org/10.17509/jrak.v9i1.27997.

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This study aims to examine the association between accountant Chief Financial Officer (CFO) and audit fee. This study also aims to examine whether accountant CFO affects audit fee when firms have high ratio of leverage, inventory and receivable, and cash. This study uses Ordinary Least Square Regression analysis model to test its hypothesis. The sample consists of 699 firm-year observations covering the period 2010 to 2017. The result shows that accountant CFO is not associated with audit fee, but when leverage is high, accountant CFO is negatively and significantly related to audit fee. This

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Maulana, Yana, Dikdik Maulana, and Jaka Maulana. "Kualitas Audit: Fee Audit Dan Ukuran Kantor Akuntan Publik." LAND JOURNAL 5, no. 2 (2024): 411–22. http://dx.doi.org/10.47491/landjournal.v5i2.3667.

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Penelitian ini bertujuan untuk menguji pengaruh fee audit dan ukuran kantor akuntan publik terhadap kualitas audit. Fee audit dan ukuran kantor akuntan publik merupakan variabel independen sedangkan kualitas audit merupakan variabel dependen. Jumlah sampel yang digunakan adalah 78 perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia dengan periode penelitian 2021 sampai 2023. Penelitian diolah menggunakan data sekunder yaitu laporan keuangan perusahaan yang berasal dari Bursa Efek Indonesia. Data dikumpulkan dengan menggunakan metode purposive sampling sesuai deng

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Rahayu, Nurul, and Mahameru Rosy Rochmatullah. "Peran Komite Audit Sebagai Variabel Mediasi Terhadap Kualitas Audit." E-Jurnal Akuntansi 34, no. 7 (2024): 1619. https://doi.org/10.24843/eja.2024.v34.i07.p01.

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Penelitian ini bermaksud untuk menelaah aspek-aspek yang dapat mempengaruhi kualitas audit dengan menerapkan pendekatan Structural Equation Model (SEM) melalui WarpPLS 7.0. Variabel yang dipertimbangkan meliputi audit tenure, audit fee, audit delay, rotasi audit dan komite audit juga berperan sebagai varibel mediasi. Sampel penelitian terdiri dari 74 observasi yang dikumpulkan dari 16 entitas bisnis yang tercatat di Bursa Efek Indonesia tahun 2016 hingga 2022 melalui teknik purposive sampling. Hasil analisis efek langsung menunjukkan audit tenure, audit fee, audit delay dan rotasi audit tidak

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Nurjanah, Fitri, and Akhmad Imam Amrozi. "Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit." E-Jurnal Akuntansi 31, no. 3 (2021): 667. http://dx.doi.org/10.24843/eja.2021.v31.i03.p11.

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The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positiv

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Porter, Christine M. "Bank Audit Fee Pressure During the Financial Crisis." Current Issues in Auditing 14, no. 1 (2019): A31—A45. http://dx.doi.org/10.2308/ciia-52643.

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SUMMARY This study examines the pressure on bank audit fees during the height of the financial crisis. I employ a prior year benchmark audit fee method and compare it to the actual audit fee to determine the amount of fee pressure applied in a year. Results show a significant amount of fee pressure exerted upon bank auditors during 2008, more so than that found in studies of other industries. This study also investigates a bank specific fee model during the crisis finding differences in determinants of fees for those banks that did apply fee pressure. JEL Classifications: M42.

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Rochmatilah, Siti, Barkah Susanto, and Anissa Hakim Purwantini. "The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality." JIFA (Journal of Islamic Finance and Accounting) 4, no. 1 (2021): 26–40. http://dx.doi.org/10.22515/jifa.v4i1.3005.

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The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality. Data in the current research were secondary data obtained from the financial statements of consumer good industry companies listed on the Indonesia Stock Exchange in the period 2017-2019. This study used purposive sampling method to select sample from the population. Based on method, obtained 26 companies with 78 samples. Data was analyzed using the multiple regression analysis. Proxy measurements for audit quality is using discretionary accru

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Kim, Jeong-Bon, Xiaohong Liu, and Liu Zheng. "The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence." Accounting Review 87, no. 6 (2012): 2061–94. http://dx.doi.org/10.2308/accr-50223.

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ABSTRACT: This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fees. We first build an analytical audit fee model to analyze the impact on audit fees for the change in both audit complexity and financial reporting quality brought about by IFRS adoption. We then test the model's predictions using audit fee data from European Union countries that mandated IFRS adoption in 2005. We find that mandatory IFRS adoption has led to an increase in audit fees. We also find that the IFRS-related audit fee premium increases with the increase in audit comple

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Onipe, Adabenege Yahaya, and Majiyebo Onyabe Joseph. "Do Audit Fee and Auditor Independence Influence Audit Quality?" Asian Journal of Finance and Accounting 14, no. 1 (2022): 66–80. https://doi.org/10.5281/zenodo.7018516.

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In this paper, we examine whether audit fees and independence affect audit quality in the context of Nigeria poor corporate governance setting. We use a sample of 12 quoted industrial goods firms from the Nigerian Exchange Group over 2006-2020, yielding 180 observations. We provide the first evidence on the effect of audit fees on audit quality. We also provide evidence on the influence of audit independence on audit quality. We established that audit fees lead to improved audit quality. We similarly established that audit independence would lead to improve audit quality. Consistent with the s

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Nurjanah, Fitri, and Erina Sudaryati. "The effect of political connection and effectiveness of audit committee on audit fee." Indonesian Accounting Review 9, no. 2 (2019): 227. http://dx.doi.org/10.14414/tiar.v9i2.1848.

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This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that ca

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Purba, Lilis Citra Dewi, Yuli Malisa Sinaga, and Selfi Afriani Gultom. "Pengaruh Fee Audit, Ukuran Perusahaan (Firm Size) dan Ukuran Kantor Akuntan Publik terhadap Audit Delay." Jurnal Akuntansi, Keuangan dan Perpajakan 5, no. 1 (2022): 9–18. http://dx.doi.org/10.51510/jakp.v5i1.769.

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Penelitian ini bertujuan untuk menguji pengaruh fee audit, ukuran perusahaan (firm size) dan ukuran kantor akuntan publik terhadap audit delay. Fee audit, ukuran perusahaan dan ukuran kantor akuntan publik merupakan variabel independen sedangkan audit delay merupakan variabel dependen. Jumlah sampel yang digunakan adalah 16 perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia dengan periode penelitian 2016 sampai 2019. Penelitian diolah menggunakan data sekunder yaitu laporan keuangan perusahaan yang berasal dari Bursa Efek Indonesia. Data dikumpulkan dengan mengg

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Nurmala, Putri, Dessy Bustanti, and Akhmad Sigit Adiwibowo. "Audit Tenure, Size of Public Accounting Firm, Audit Fee, and Integrity of Financial Statements: Empirical Evidence from Indonesian Listed Mining Firms." MAKSIMUM 11, no. 1 (2021): 1. http://dx.doi.org/10.26714/mki.11.1.2021.1-12.

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This study aimed to determine the effect of audit tenure, size of accounting public firm, and audit fee for the integrity of the financial statements. The method used in this study is quantitative with a causal associative type. The object of research is mining companies listed on the Indonesia Stock Exchange in the period 2016-2018. The population in this study were all companies listed on the Indonesia Stock Exchange as many as 496 companies and the samples obtained were 15 companies. Data analysis methods used were multicollinity test, overall model test , the feasibility test of the regres

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Setyawati, Dinie, Poppy Sofia Koeswayo, and Evita Puspitasari. "PENGARUH AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 7, no. 1 (2023): 17–37. http://dx.doi.org/10.31955/mea.v7i1.2846.

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Riset ini bertujuan buat mengenali pengaruh audit fee pada integritas laporan keuangan serta untuk mengenali moderasi kepemilikan institusional pada pengaruh audit fee dan integritas laporan keuangan. Pada riset ini integritas laporan keuangan diukur dengan akrual diskresioner. Metode deskriptif merupakan metode yang digunakan dalam riset ini. Populasi pada riset ini adalah perusahaan sektor keuangan yang sudah tercatat dalam daftar Bursa Efek Indonesia pada tahun 2017 - 2019. Teknik purposive sampling dengan beberapa standar digunakan untuk menentukan sampel pada riset ini. Model analisis reg

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DIJEH, Chukwuemeka Tochukwu, Theresa Nkechi OFOR,, and Augustine Chukwujekwu ODUBUASI,. "Effect of Audit Attributes on the Financial Reporting Quality of Nigerian Insurance Companies." JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT 8, no. 5 (2022): 1–17. http://dx.doi.org/10.56201/jafm.v8.no5.2022.pg1.17.

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This study investigated the association that exists between the audit attributes and the financial reporting quality of firms listed under insurance sector of Nigerian economy. The study had five objectives that include the investigation of audit type, audit tenure, joint audit, industry specialised audit and audit fee on the financial reporting quality as was measured by discretionary accruals using modified Jones model. The use of ex post facto research design was adopted which necessitated collection of secondary data from the annual report of the twenty two sampled insurance firms, from 20

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Rayhan Azis, Rudy Hartanto, and Mey Maemunah. "Pengaruh Fee Audit, Rotasi Audit, dan Ukuran Perusahaan terhadap Pengungkapan Key Audit Matters." Bandung Conference Series: Accountancy 5, no. 1 (2025): 469–78. https://doi.org/10.29313/bcsa.v5i1.17233.

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Abstract. The phenomenon in this study is a company that provides an unconditional fair audit opinion, but the company still incurs a high enough loss. The purpose of this study was to determine the effect of audit fees, audit rotation, and company size on Key Audit Matters in Manufacturing companies in 2022-2023.This research method uses a quantitative approach with panel data regression analysis using the Fixed Effect Model (FEM). With data collection through secondary data types taken from the IDX website. And the technique of taking sample data by purposive sampling.The results showed that

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Amos Olusola, Akinola, and Olagunju Adebayo. "Automated accounting system and external audit fees: empirical evidence from Nigeria." Kampala International University Interdisciplinary Journal of Humanities and Social Sciences 4, no. 1 (2023): 55–81. http://dx.doi.org/10.59568/kijhus-2023-4-1-04.

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The recent development in electronic accounting has had dramatic influence on every aspect of external audit process especially on audit fee. The study therefore aims to examine the effect of automated accounting system (AAS) audit fee with focus on common audit client’s characteristics. Descriptive research design was employed, and a four Likert’s scale structured questionnaire was randomly distributed to five hundred and fourteen auditors in private practice while three hundred and eighty-nine were returned but only three hundred and sixty two found valid and subjected to analysis. Multiple

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Dey, R. Mithu, and Lucy Lim. "Audit fee trends from 2000 to 2014." American Journal of Business 33, no. 1/2 (2018): 61–80. http://dx.doi.org/10.1108/ajb-10-2016-0033.

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Purpose Setting audit fees is a persistent source of stress for auditors who must, on one hand, comply with the increasing government regulations that generally cause costs to rise; and on the other hand, respond to client pressures to keep audit fees down. In the post-scandal environment of Enron, WorldCom, and the demise of Arthur Andersen, policy makers have introduced additional costs for auditors by increasing regulations and creating a new industry watchdog – the Public Company Accounting Oversight Board (PCAOB). In this environment of constant pricing-cost tension for the auditor, the p

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Permatasari, Indah Yunita, and Christina Dwi Astuti. "PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT." Jurnal Akuntansi Trisakti 5, no. 1 (2019): 81. http://dx.doi.org/10.25105/jat.v5i1.4839.

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<em>The purpose of this research was to analyze the influence of audit fee, audit switching and audit firm reputation on audit quality. The proxy of audit quality is using discretionary accrual Modified Jones model (1994). Data in the current research were secondary data obtained from the financial statements of property, real estate and construction companies listed on the Indonesia Stock Exchange during 2014-2016. Fourty-four (n = 44) companies was selected using the purposive sampling method as the sample of the current study (N=132). Data was analyze during the multiple regression an

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Yiska Hawella Br Sitepu, Wati Rosmawati, and Shofia Asry. "PENGARUH TEKANAN ANGGARAN WAKTU DAN FEE AUDIT TERHADAP KUALITAS AUDIT STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN." Jurnal Akuntansi dan Manajemen Bisnis 3, no. 3 (2023): 10–20. http://dx.doi.org/10.56127/jaman.v3i3.1044.

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Akuntan Publik yaitu seseorang yang memiliki kompetensi untuk mengaudit dan sifatnya independen. Tugas akuntan publik adalah memeriksa dan memberikan pendapat atas kebenaran laporan keuangan. Oleh karena itu, akuntan publik memiliki kewajiban untuk menjaga kualitas audit yang dihasilkannya. Penelitian ini bertujuan untuk menganalisis pengaruh Tekanan Anggaran Waktu dan Fee Audit terhadap Kualitas Audit studi empiris pada kantor akuntan publik di Jakarta Selatan. Penelitian ini menggunakan data primer yang diperoleh melalui pembagian kuesioner kepada 72 responden auditor yang berkerja di KAP Ja

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Pratoomsuwan, Thanyawee. "Audit prices and Big 4 fee premiums: further evidence from Thailand." Journal of Accounting in Emerging Economies 7, no. 1 (2017): 2–15. http://dx.doi.org/10.1108/jaee-07-2014-0039.

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Purpose Because there is mixed evidence regarding Big N fee premiums across countries, the purpose of this paper is to re-examine the phenomenon of audit price differentiations in the market for auditing services in Thailand. Although Hay et al. (2006) and Hay (2013) reviewed over 80 audit fee papers from 20 countries over 25 years, 13 of which were based in emerging economies, the understanding of the market for auditing services in Thailand remains limited. Because the Thai auditing market is also classified as a segmented market – i.e., a market that is less competitive for large-client fir

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Aureta Zhabila Eka Putri, Amor Marundha, and Maidani Maidani. "Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit." Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi 3, no. 1 (2025): 354–67. https://doi.org/10.61132/anggaran.v3i1.1251.

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This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quali

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Kristiyani, Dian. "Transaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit." E-Jurnal Akuntansi 30, no. 10 (2020): 2619. http://dx.doi.org/10.24843/eja.2020.v30.i10.p14.

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The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 118 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 58,7 percent. The results show that related party transactions have a significant positive effect and the effect

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Sabirin, Sabirin, Aulia Azimi, and Harry Wahyudi. "Pengaruh Etika Profesi dan Fee Audit Terhadap Kualitas Audit." AKTIVA: Journal of Accountancy and Management 1, no. 1 (2023): 30–42. http://dx.doi.org/10.24260/aktiva.v1i1.1025.

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Tujuan penelitian ini adalah untuk mengetahui pengaruh etika profesi auditor dan fee audit terhadap kualitas audit. Desain / metodologi / pendekatan: dalam penelitian ini dilakukan analisis statistik deskriptif dengan pendekatan kuantitatif yang menggunakan teknik analisis regresi linear berganda dengan alat analisis SPSS 24. Temuan Penelitian: Hasil dari penelitian ini menunjukkan bahwa etika profesi dan fee audit memiliki pengaruh terhadap kualitas audit. Kontribusi Teoretis / Orisinalitas: Perbedaan penelitian ini dengan penelitian sebelumnya adalah pada teknik analisis yang digunakan, sela

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Anisa, Ertina Nur’, and Yunita Christy. "Pengaruh Audit Fee, Opini Audit Going Concern, Ukuran Perusahaan, Pergantian Manajemen dan Kepemilikan Publik Terhadap Auditor Switching." Perspektif Akuntansi 2, no. 3 (2020): 311–20. http://dx.doi.org/10.24246/persi.v2i3.p311-320.

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ABSTRACT  This study is to analyze the effect of audit fees, going-concern audit opinion, company size, management change, and public ownership on auditor switching both partially and simultaneously. Sample of this study are manufacturing company that has been listed on Indonesia Stock Exchange (BEI) for period 2015-2017. The data analysis technique used is logistic regression. Partial test results show that public ownership influences the auditor switching. While the audit fee, going-concern audit opinion, company size, and management change have no effect on auditor switching. Simultan

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Wenny Yolanda, Audrey Michelle, Kartini Kartini, and Grace T. Pontoh. "Determinants of Audit Quality at Public Accounting Firms." GATR Journal of Finance and Banking Review VOL. 6 (3) SEPTEMBER- DECEMBER 2021 6, no. 3 (2021): 134–43. http://dx.doi.org/10.35609/jfbr.2021.6.3(3).

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Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of

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Taylor, Stuart D. "Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners." AUDITING: A Journal of Practice & Theory 30, no. 4 (2011): 249–72. http://dx.doi.org/10.2308/ajpt-10113.

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SUMMARY This paper investigates the implied assumption, made in many audit fee determination studies, that, within a given audit firm, all partners produce a statistically identical level of audit quality and earn a statistically identical level of audit fees. This is referred to as the “homogeneity assumption.” However, this is contradicted by the individual auditor behavioral literature, which shows that different individual auditor characteristics can have an impact on audit quality. Given the fact that audit partners differ in their quality, this paper hypothesizes that different audit par

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Karim, Md Rezaul, Md Jamil Sharif, and Tama Lika Khasnobish. "Determinants of Minimum Audit Fee Compliance:." Journal of Accounting, Business and Management (JABM) 32, no. 1 (2025): 114. https://doi.org/10.31966/jabminternational.v32i1.1223.

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This research investigates firm-specific determinants of minimum audit fee compliance (MAFC) of the listed companies in Bangladesh. MAFC is measured using a dichotomous variable of 1 if a firm complies with the minimum audit fee (MAF) guideline and 0 otherwise. Data used in this study are collected from the companies’ annual and corporate governance reports and analyzed using the logistic regression model. By utilizing 688 firm-year observations from 2016 to 2023, we find that firm size, cashflows, profitability, and directors’ ownership are the significant determinants of MAFC. Nevertheless,

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Ramadhini Iskandar, Anggya. "Good Corporate Governance and Integrity of Financial Statement." Jurnal Indonesia Sosial Sains 4, no. 10 (2023): 993–1010. http://dx.doi.org/10.59141/jiss.v4i10.902.

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This research aims to find out any influences of Audit Quality, Industry Specialized Auditors, and Audit Fee toward Financial Statement Integrity as well as Good Corporate Governance as an intervening variable. Populations used on this research are companies in mining sectors that have been listed in Bursa Efek Indonesia (BEI) from 2018-2021. This research has 36 companies with a total of 144 samples, all of them already eligible for purposive sampling. This research is analyzed using Structural Equation Model (SEM) powered by Analysis of Moment Structures (AMOS). This research’s hypothetical

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Akinninyi, Patrick Edet, Adebimpe O. Umoren, and Nkanikpo Ibok Ibok. "Effect of Firms’ Attributes on Audit Fees of Financial Service Firms in Nigeria." European Journal of Accounting, Auditing and Finance Research 13, no. 2 (2025): 1–26. https://doi.org/10.37745/ejaafr.2013/vol13n2126.

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The increasing disparity in audit fees, which represent significant expenses for financial service firms, with rising skepticism regarding the value and quality of audits, underscores the need to examine the effect of firm-specific attributes on audit fees. This study investigates how firm size, board size, firm profitability, and firm leverage influence audit fees among financial service firms in Nigeria. Secondary data were collected from a purposive sample of 15 firms listed on the Nigerian Exchange Group over the 2013–2023 period, comprising 165 firm-year observations. Utilizing descriptiv

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Vendy, Vicky, Maslina Ahmad, and Hairul Azlan Annuar. "Impact of Corporate Governance Mechanisms on the Audit Fees of Islamic Banks: Evidence from Malaysia." Journal of Accounting and Strategic Finance 7, no. 2 (2024): 266–82. https://doi.org/10.33005/jasf.v7i2.490.

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This study examines the influence of corporate governance (CG) structures on audit processes, specifically regarding audit fee pricing within Malaysian Islamic banking (IB) institutions. This research employs panel data from 16 Islamic banks in Malaysia covering the period from 2011 to 2017. Fixed effects specifications are used to estimate the model of regression. The results show a significant negative relationship between audit fees and the independence of audit committees (AC) and the expertise of Shariah committees (SC). The majority of CG variables, however, do not exhibit any substantia

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Choi, Jong-Hag, Jeong-Bon Kim, Xiaohong Liu, and Dan A. Simunic. "Cross-Listing Audit Fee Premiums: Theory and Evidence." Accounting Review 84, no. 5 (2009): 1429–63. http://dx.doi.org/10.2308/accr.2009.84.5.1429.

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ABSTRACT: We study the effects of cross-listings on audit fees. We first develop a model in which legal environments play a crucial role in determining the auditor's legal liability. Our model and analysis predict that auditors charge higher fees for firms that are cross-listed in countries with stronger legal regimes than they do for non-cross-listed firms and that the cross-listing audit fee premium increases with the difference in the strength of legal regimes between the cross-listed foreign country and the home country. We then empirically test these predictions. The results of our cross-

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Emad Azhar Ali, Syed, Fong-Woon Lai, Sadriwala, Kaneez Fatima, and S. Arockiasamy. "Assessing audit fees: Turnover, inflation & minimum stipend rate." SHS Web of Conferences 124 (2021): 03004. http://dx.doi.org/10.1051/shsconf/202112403004.

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Auditing firms rely on audit fees to generate revenue. The audit fee is generally agreed upon by auditee and auditor. For the calculation of audit fees, no standard formula exists. Pakistan's regulatory body for audit firms ‘ICAP' has imposed certain cost constraints on audit firms. As per the literature, stipend rates have been used rarely to determine audit fees. As a result, this paper examines audit fee determination using variables such as the company's assets, turnover, current ratio, inflation, and minimum stipend rate. These variables are especially influential in a developing country

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Devota, Amadea, and Hero Priono. "Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit." Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis 2, no. 2 (2021): 14–28. http://dx.doi.org/10.47747/jismab.v2i2.243.

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The objective of this research is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed right to the auditors in the Public Accountant Firms in Surabaya City that are used as research sample. The data analysis technique used Structural Equ

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Edastami, Mayang Sari. "Pengaruh Audit Tenure, Rotasi Auditor dan Ukuran Kantor Akuntan Publik (KAP) terhadap Kualitas Audit dengan Fee Audit sebagai Variabel Moderasi." Jurnal STEI Ekonomi 31, no. 01 (2022): 90–101. http://dx.doi.org/10.36406/jemi.v31i01.625.

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Penelitian ini bertujuan untuk menguji secara empiris pengaruh fee audit dan audit tenure terhadap kualitas audit. Penelitian ini menggunakan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018 sebagai sampel. Sampel penelitian ini sebanyak 114 perusahaan yang dipilih dengan metode purposive sampling, dengan periode observasi selama 3 tahun. Model penelitian ini adalah deskriptif kuantitatif, jenis penelitian berupa penjelasan, penelitian ini untuk menguji hubungan antar variabel yang dihipotesiskan. Penjelasan penelitian yang dipilih untuk jenis penelitian ini

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Ulupui, I. gusti ketut agung. "The Influence of Operating Cycle, Cash Flow Volatility, and Audit Fee on Earnings Persistence (The Indonesian Cases)." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 4, no. 1 (2020): 1. http://dx.doi.org/10.29259/sijdeb.v4i1.1-20.

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Abstract: Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX) within 2013–2017. This research studied secondary data from documents in the forms of annual reports and financial reports of the companies taken from IDX website. After conducting a purposive sampling method, 12 companies were chosen to be the samples with 60 total observations. The data were analyzed by using descriptive statistics and panel data regression using Common Effect Model

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Abdollahi, Taher, Saeed Jabbarzadeh Kangharloui, Jamal Bahri Sales, and Asgar Pakmaram. "A Model for Determining Audit Fees with Emphasis on the Tone of Financial Reporting Based on Grounded Theory." International Journal of Innovation Management and Organizational Behavior 3, no. 5 (2023): 208–17. http://dx.doi.org/10.61838/kman.ijimob.3.5.24.

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Objective: The objective of this study is to develop a model for determining audit fees with an emphasis on the tone of financial reporting, using a grounded theory approach. Methodology: This research employs a qualitative methodology utilizing grounded theory based on the Strauss and Corbin approach. Data were collected through in-depth and semi-structured interviews with 12 participants, including auditors from firms, auditors from the Audit Organization, financial managers, and individuals with experience in contracting with auditors. The interviews were conducted between April and June 20

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Cairney, Timothy D., and Errol G. Stewart. "Audit Fees and Client Industry Homogeneity." AUDITING: A Journal of Practice & Theory 34, no. 4 (2015): 33–57. http://dx.doi.org/10.2308/ajpt-51040.

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SUMMARY This study examines the relationship between a client industry's homogeneity and audit fees. We assume that audit efficiencies occur in audits in industries whose members have similar operations and, therefore, are where auditors benefit from the use of similar audit procedures and experience lower average audit costs. To identify industries with similar operations, we use operational expense homogeneity, which is based on the correlations between the changes in operating expenses among industry members. Adapting a standard fee model (Hay, Knechel, and Wong 2006), we find that homogene

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Houston, Richard W., Michael F. Peters, and Jamie H. Pratt. "Nonlitigation Risk and Pricing Audit Services." AUDITING: A Journal of Practice & Theory 24, no. 1 (2005): 37–53. http://dx.doi.org/10.2308/aud.2005.24.1.37.

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In this study we expand the audit fee model introduced by Simunic (1980) and extended by Houston et al. (1999) by adding a third factor, nonlitigation risk, which refers to general business risks and/or opportunities that extend beyond litigation risk or the conduct of the audit (e.g., opportunities for future audit and nonaudit revenues, potential damage to the auditor's reputation from involvement with a client). In an experiment, we ask audit partners and managers to assess various risks and develop an audit plan after reviewing one of four risk-increasing audit scenarios—the discovery of a

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Francis, Jere R., and Dechun Wang. "Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency." AUDITING: A Journal of Practice & Theory 24, s-1 (2005): 145–60. http://dx.doi.org/10.2308/aud.2005.24.s-1.145.

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This study investigates the impact of the U.S. Securities and Exchange Commission's (SEC) mandated public disclosure of audit fees on subsequent period audit pricing. Our theoretical model predicts that the initial public disclosure of fees will lead to greater precision and reduced dispersion (less variance) in subsequent period fees. Using the new fee disclosures in the first two disclosure years (2000 and 2001), we find significantly smaller variances in audit fees as predicted for 2001 relative to 2000. In addition, we document that those clients that were “overcharged” (“undercharged”) in

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Putri, Anike, Elok Faiqoh Himmah, and Alya Putri Pringgakusumah. "Pengaruh Good Corporate Governance (GCG) dan Fee Audit terhadap Audit Report Lag." Economics Professional in Action (E-Profit) 7, no. 1 (2025): 50–57. https://doi.org/10.37278/eprofit.v7i1.1235.

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Perusahaan yang terdaftar di Bursa Efek Indonesia memiliki kewajiban untuk menyampaikan laporan keuangan dengan tepat waktu. Fenomena yang terjadi sampai saat ini adalah meningkatnya perusahaan yang terlambat dalam menyampaikan laporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan fee audit terhadap audit report lag. Penelitian ini dilakukan pada perusahaan sektor consumer cycliclas yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif kuantitatif. Data yang digunakan

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Kharlinda, Nova, Iskandar Muda, and Keulana Erwin. "The Analysis of Factors Affecting the Amount of Audit Fee with Type of Public Accountant Office as a Moderating Variable in Manufacturing Companies Listed on the IDX for the 2013-2019 Period." International Journal of Research and Review 9, no. 1 (2022): 89–99. http://dx.doi.org/10.52403/ijrr.20220114.

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This study analyzes the factors influencing the number of audit fees in manufacturing companies listed on the Indonesia Stock Exchange in 2013 – 2019. The number of audit fees depends on several factors that influence it. The Indonesian Institute of Certified Public Accountants has determined the minimum standard of audit fees charged to auditee companies but does not include a substantial total cost and tends to fluctuate and vary. This study uses the audit committee, audit report lag, and firm size as independent variables, the type of public accounting firm as the moderating variable, and a

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