Auditor FeesPolicyThe Audit Committee’s policy is to pre-approve all audit and non-audit services provided by our independent registered public accounting firm. Related toAuditor Fees Director Feesmeans the total compensation (including annual retainer and meeting fees, if any) paid by the Corporati...
Audit services and fees of large accounting firms. Journal of Economics & Management Policy 2, no. 3, Fall: 339-48.Balachandran, B. V./Simon, D. (1993) : Audit Services and Fees of Large Accounting Firms , in: Journal of Economics and Management Strategy, 2 (3), 339-348 ....
We investigate if the "sunshine" on auditor-client relations created by the SEC's mandated proxy statement disclosures of fees for audit and nonaudit services affects the market's perception of auditor independence and the quality of earnings. The SEC implemented the disclosure rule because it ...
Moreover, the level of fees paid to the audit firm seems to have a negative impact on audit quality, which is mainly driven by fees for audit services. In this regard, we do not observe any significant relationship between fees for non-audit services and audit quality. Our results also ...
Despite reservations voiced by the scientific community, the perception that combining non-audit services (NAS) and auditing for the same client may be lar... R Ewert - The Economics and Politics of Accounting 被引量: 12发表: 2004年 An Empirical Research on the Effectiveness of Audit Committee...
The accounting scandals and Sarbanes-Oxley Act (SOX) of 2002 resulted in large increases in required audit work, and corresponding increases in audit fees for public companies. This study provides early evidence regarding the relationship between higher audit fees, both levels and changes, and audito...
The Audit Committee reviews the internal accounting procedures, considers and reports to the Board with respect to other auditing and accounting matters, including selection of independent auditors, fees to be paid to the independent auditors [...] equitynet.com.hk 審核委員會負 責檢討內部會計...
2018 City University of Hong Kong and National Taiwan University We examine the association between audit fees and accounting misstatements and test the moderating effect of auditor reputation on this association in China, where auditors' legal liability is essentially weak. We find that current-year ...
CarnegieMellonUniversity,GeorgiaStateUniversity,MichiganStateUniversity,Northwestern University,andthe2001StanfordSummerAccountingCampforhelpfuldiscussionsandcomments.KarenNelson acknowledgesthesupportoftheFinancialResearchInitiativeatStanfordUniversityGraduateSchoolofBusiness. WethankFirstCallforprovidingtheanalystforecastdata....
with respect to otherauditingandaccounting matters, including selection of independent auditors,feestobe paid to the independent auditors [...] equitynet.com.hk equitynet.com.hk 審核委員會負責檢討內部會計程序及評估並向董事會報告其他審核和會計事宜,當中包括獨立核數師之選任、 向獨立核數師支付之費用以...