Audit Fees and Audit Quality: Evidence from GCC Region

Aljaaidi, Khaled Salmen; Abidin, Shamharir; Hassan, Waddah Kamal

doi:10.17230/ad-minister.38.5

Cited by 2 publications

(1 citation statement)

References 36 publications

(77 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…As argued in previous research, higher fees are expected to reflect higher auditor effort. Several studies have shown that the correlation between audit fees and audit quality is significant and positive (Rahmina and Agoes, 2014;Tobi et al, 2016;Hakim and Mardijuwono, 2020;Aljaaidi et al, 2021), affirming that high audit fees are accompanied by an increase in audit quality. The higher the audit fee, the higher the audit quality.…”

Section: Literature Review Audit Fees and Audit Qualitymentioning

confidence: 99%

The Association Between Audit Fee and Audit Quality: A Meta-Analysis Study

Hartaty,

Dianawati

2024

JEBA

View full text Add to dashboard Cite

Introduction: This study aims to reconcile conflicting empirical results from previous studies on the relationship between audit fees and audit quality. In addition, it investigated whether the contradictory findings were moderated by different types of audit fees and audit quality measures. The study also makes cross-country comparisons of empirical evidence to provide more insights. Methods: This study utilized meta-analysis to integrate the findings of previous studies on the relationship between audit fees and audit quality and further investigated moderators of the association. Results: The findings revealed that audit fees had a positive effect on audit quality. These results were observable for both developed and developing countries, indicating the beneficial consequences of audit fees on audit quality should not be overlooked. Furthermore, this study also found that the size of audit fees and quality moderated the positive influence of audit fees on the quality. Conclusion and suggestion: This study contributes to the stream of research investigating the relationship between audit fees and audit quality. To the best of our knowledge, this study represents one of the pioneering efforts to apply statistical meta-analysis to the issue addressed.

show abstract

Section: Literature Review Audit Fees and Audit Qualitymentioning

confidence: 99%

The Association Between Audit Fee and Audit Quality: A Meta-Analysis Study

Hartaty,

Dianawati

2024

JEBA

View full text Add to dashboard Cite

show abstract

Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence

Saleh Aly,

Diab,

Abdelazim

2023

JFRA

View full text Add to dashboard Cite

Purpose This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market. Design/methodology/approach Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression. The authors used panel data of 80 nonfinancial Egyptian-listed firms over 2016–2020. Findings The authors found a significant positive relationship between audit fees and audit quality and a significant positive relationship between audit quality and firm value. Furthermore, the authors found that the positive relationship between audit fees and audit quality is less pronounced for higher audit tenure firms. Finally, the authors also found that the positive relationship between audit quality and firm value is stronger for lower audit tenure firms. Originality/value To the best of the authors’ knowledge, this is the first study to bring evidence from an emerging African market about the joint association between audit tenure, audit fees, audit quality and firm value. It provides beneficial insights to regulators regarding the possibility and the benefits of improving audit quality, which is critically needed in contexts with weak governance systems.

show abstract

Audit Fees and Audit Quality: Evidence from GCC Region

Cited by 2 publications

References 36 publications

The Association Between Audit Fee and Audit Quality: A Meta-Analysis Study

The Association Between Audit Fee and Audit Quality: A Meta-Analysis Study

Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence

Contact Info

Product

Resources

About