Audit fees and financial crisis: Evidence from the spanish manufacturing industries

Almeida, Bruno; Silva, Alexandre Gomes da

doi:10.22201/fca.24488410e.2020.1909

Cited by 1 publication

(1 citation statement)

References 59 publications

(96 reference statements)

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“…‫لرل‬ ‫تي‬ ‫تيسلبح‬ ‫بس‬ ‫و‬ ‫تؽلبح‬ ‫لإل‬ ‫ت‬ ‫د‬ ‫ترلبحك‬ ‫لنيأح‬ (Chen et al, 2018;Chang et al, 2021;‫لل‬ Groff et al, 2017 (Whited and Wu, 2006;Denis and Sibilkov, 2010;Boubaker et al, 2020;Becker et al, 2020;Alrashidi et al, 2021;Benjamin, 2019 ‫تيسل‬ ‫بس‬ ‫و‬ ‫رل‬ ‫ت‬ ‫أض‬ (Fazzari et al, 1988;Fazzari et al, 1996;Becker et al (Shakhatreh and Alsmadi, 2021;Almeida and Silva, 2020;Shan et al, 2019;Groff et al, 2017;Mitra et al, 2007…”

Section: -‫البحث‬ ‫مذكل‬mentioning

confidence: 99%

العلاقة بین القیود المالیة للشرکات وأتعاب مراقب الحسابات فی ظل الدور المعدل للإحتفاظ بالنقدیة وخصائص مجلس الإدارة: دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

الفار¹

2022

مجلة الاسکندریة للبحوث المحاسبیة

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The purpose of this paper is to study and examine research the effect of the corporate financial constraints on auditor's fees. In addition, the study investigated the effect of cash Holdings and the characteristics of the board of directors as moderating variables on the pervious relationship. The multiple linear regression method was used to test the research hypotheses. the sample used in the current study consists of (97) non-financial firm listed on the Egyptian Stock Exchange with a total (477) annual views for the period from 2016 through 2020.The research relied on the use of alternative measures of research variables in order to analyze the stability and reliability of the results, where the corporate financial constraints were measured by (KZ-Index), and the cash dividends paid to shareholders index. The auditor's fees were also measured through the natural logarithm of fees, and the value of the fees.Under the fundamental analysis, the results of the study showed that there was no significant effect of the corporate financial constraints on the auditor's fees. In addition, the results showed that there was no significant effect of the level of cash Holdings, the size of the board of directors, the duplication, and the number of board meetings on the previous relationship. While there is a significant negative effect of each of the characteristics of the board of directors combined, and the diversity of the gender of the board members on the previous relationship.Under further analysis, all the moderating variables were treated as control variables. The results showed that there was no significant effect of the level of cash Holdings, board size, duplication, number of meetings, and gender diversity of board members on the auditor's fees. Finally, under the sensitivity analysis, the result of the sensitivity analysis is complete agreement with the results of the fundamental analysis with respect to the first main hypothesis. This indicates that the results of sensitivity analysis fully support the results of the fundamental analysis related to the main relationship under study.

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Section: -‫البحث‬ ‫مذكل‬mentioning

confidence: 99%

العلاقة بین القیود المالیة للشرکات وأتعاب مراقب الحسابات فی ظل الدور المعدل للإحتفاظ بالنقدیة وخصائص مجلس الإدارة: دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

الفار¹

2022

مجلة الاسکندریة للبحوث المحاسبیة

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Audit fees and financial crisis: Evidence from the spanish manufacturing industries

Abstract: Audit fees and financial crisis: Evidence from the spanish manufacturing industries Honorarios de auditoría y crisis financiera: evidencia de las industrias manufactureras españolas

Cited by 1 publication

References 59 publications

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