The Effect of Abnormal Audit Fees on Audit Quality: The Moderating Role of Business Characteristics: Empirical Study on Egypt
| المصدر: | مجلة التجارة والتمويل |
|---|---|
| الناشر: | جامعة طنطا - كلية التجارة |
| المؤلف الرئيسي: | El-Feky, Mostafa Ibrahim (Author) |
| مؤلفين آخرين: | Elbrashy, Ahmed Mahmoud Ahmed (Co-Author) |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2024
|
| الشهر: | مارس |
| الصفحات: | 30 - 51 |
| ISSN: |
1110-4716 |
| رقم MD: | 1479516 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Abnormal Audit Fees | Audit Quality | Business Characteristics | Client Complexity | Audit Report Lag | Audit Rotation | Audit Committee Independence
|
| رابط المحتوى: |
عدد مرات التحميل
11
| المستخلص: |
This study aims to analyse the relationship between the abnormal audit fees and the audit quality by including the moderating variables which are related to business characteristics such as client complexity, audit report lag, audit committee independence and audit rotation. Based on 225 firm year observations through the time period 2017 to 2021 the study revealed that abnormal audit fees have no effect on the audit quality, i.e. the mean of abnormal audit fees in this study close to zero so it will not has a great effect on the audit quality because the lowest value of the abnormal audit fees of my study sample. But the business characteristics may have great effects on the relationship between the abnormal audit fees and the audit quality, because the firm characteristics may lead to more effort so the abnormal audit fees in this case will be explained, hence the relationship between the abnormal audit fees and the audit quality can be moderated by the business characteristics. In this context, we found the interactions with the abnormal audit fees and both audit committee independence and audit rotation have positively significant effect on the relationship between the abnormal audit fees and audit quality, so those business characteristics that related to the audit committee independence and audit rotation can moderate the relationship between the abnormal audit fees and audit quality. In addition the other business characteristics which are related to client complexity and audit report lag have no effect on the relationship between the abnormal audit fees and audit quality. |
|---|---|
| ISSN: |
1110-4716 |
عناصر مشابهة
-
Effect of Corporate Characteristics on the Audit Report Lag "ARL": An Empirical Investigation
بواسطة: El-Tahan, Samar Yousry Moustafa منشور: (2019) -
The Role of External Auditor to Improve the Quality of Auditing Process under the Risks of Measurement and Disclosure Based on Fair Value: Experimental Study
بواسطة: Rajab, Rania Mohamed Kamal Abd El-Baky منشور: (2022) -
The Effects of Audit Committee Characteristics on Audit Fees: Analysis Study for Jordanian Banks Listed on the Amman Stock Exchange
بواسطة: Ali, Rawan Abdallah منشور: (2023) -
The Impact of Low Audit Fees on Audit Quality and Auditor Independence: Empirical Study for Jordanian Audit Firms
بواسطة: الراميني، وليد مأمون فلاح منشور: (2022) -
Strategies for Measuring and Controlling Business Risks and their Role in Improving Audit Quality and Increasing Tax Revenue: Empirical Study in a Companies Listed in the Iraq Stock Exchange
بواسطة: Hassoon, Forat Sattar منشور: (2022)
