Corporate Governance and Audit Fees Evidence from Bangladeshi Listed Banks and NBFIs

Ghosh, T.P.

doi:10.5296/jcgr.v3i1.15638

Cited by 4 publications

(7 citation statements)

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“…Dewan direksi independen adalah pihak yang tidak mempunyai ikatan keluarga maupun hubungan afiliasi dengan eksekutif puncak perusahaan (Widijaya & Romitha, 2021). Alasan utama suatu perusahaan menunjuk dewan direksi yang independen adalah untuk menjaga objektivitas (Ghosh, 2019). Keberadaan direksi independen berkemungkinan mengurangi risiko salah saji akun (Al-Hamadeen et al, 2021).…”

Section: Gambar 1 Model Peneltianunclassified

“…Kehadiran wanita sebagai direksi perusahaan mengindikasikan keragaman dewan direksi yang mengarah pada peningkatan kinerja dan efisiensi dewan direksi (Al-Hamadeen et al, 2021). Wanita di dewan direksi memiliki perhatian tinggi mengenai kinerja perusahaan dan masalah etika sehingga memiliki tuntutan kualitas audit yang lebih baik dari auditor eksternal (Ghosh, 2019). Wanita di dewan direksi cenderung lebih jujur, berhati-hati, dan konservatif sehingga mengurangi risiko manipulasi laporan keuangan .…”

Section: Gambar 1 Model Peneltianunclassified

“…Ketekunan komite audit internal dapat meningkatkan sistem pengendalian internal, transparansi, pelaporan keuangan, dan nilai keseluruhan perusahaan (Ghosh, 2019). Ketekunan komite audit yang ditunjukkan melalui frekuensi rapat komite audit yang rutin meningkatkan efektivitas fungsi pengawasan sehingga meningkatkan biaya audit (Onatuyeh & Ukolobi, 2020).…”

Section: Gambar 1 Model Peneltianunclassified

“…Tanujaya dan Mandela (2022) menyatakan bahwa pengambilan keputusan audit cenderung dilakukan oleh pria. Hasil ini berbanding terbalik dengan penelitian Ghosh (2019).…”

Section: Tabel 5 Hasil Regresi Data Panelunclassified

“…),Drogalas et al (2020),Ghosh (2019),Odudu et al (2018), dan Onatuyeh dan Ukolobi (2020) hubungan signifikan positif antara ketekunan komite audit dengan biaya audit. Bertolak belakang dengan penelitian terdahulu, penelitian Kee (2015) menyatakan bahwa ketekunan komite audit memberikan pengaruh negatif dan tidak signifikan terhadap biaya audit.…”

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Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit

Hendi

Shella

2022

E-Jurnal Akuntansi

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This study aims to examine the influence of the board of directors and the audit committee characteristic on audit fees. The independent variables were the size of the board of directors, the independence of the board of directors, women on the board of directors, the size of the audit committee, the independence of the audit committee, the financial expertise of the audit committee, the diligence of the audit committee, and women on the audit committee. The research population includes financial sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample consists of 208 observations which were determined through purposive sampling. Data were analyzed by panel data regression. The analysis results showed that the size of the board of directors and the diligence of the audit committee had a significant positive influence on audit fees. Other variables have no significant effect on audit fees. Keywords: Audit Committee; Audit Fee; Board of Director; Financial Sector

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Section: Gambar 1 Model Peneltianunclassified

“…Tanujaya dan Mandela (2022) menyatakan bahwa pengambilan keputusan audit cenderung dilakukan oleh pria. Hasil ini berbanding terbalik dengan penelitian Ghosh (2019).…”

Section: Tabel 5 Hasil Regresi Data Panelunclassified

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Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit

Hendi

Shella

2022

E-Jurnal Akuntansi

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Board characteristics and demand for audit quality: a meta-analysis

Kalia

Basu

Kundu³

2022

ARA

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PurposeThe study explores extant knowledge on the nature of the relationship between internal and external corporate governance mechanisms, particularly board characteristics and audit quality, respectively, while also investigating how the relationship varies across geographies.Design/methodology/approachThe extant knowledge is synthesized using a meta-analysis, which is conducted using a sample of 56 empirical studies from publications of varying grades. The studies span over 25 years (1996–2021) and cover 147 empirical samples (343,787 firm-year observations) across more than 20 countries. The dependent variable is audit fees, and the independent variable captures 12 different measures of board characteristics.FindingsOverall, the results reveal a positive association between board characteristics and audit fees, indicating complementarity between governance mechanisms. Effect size analysis shows board characteristics, like size and independence, are positively associated with audit fees. However, heterogeneity is noted for some characteristics, and further analysis by geography (developed vs emerging countries) explains the heterogeneity.Practical implicationsThis study helps multiple stakeholders like firms, shareholders, boards, regulators and policymakers in designing and strengthening governance frameworks.Social implicationsBoth governance and auditing literature benefit from identifying specific board characteristics that drive audit quality consistently across different institutional settings and samples. Heterogeneity analysis helps improve the understanding of contradictions documented in prior literature.Originality/valueThis meta-analysis is the first to explore the interplay between internal and external corporate governance mechanisms, with a focus on board characteristics and audit quality. The study provides valuable insights on how different governance mechanisms influence each other while highlighting, for the first time, how the interaction between governance mechanisms varies by a country's level of development.

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Accountants and Sustainability Reporting

Einar,

Ivar,

Snorri

2024

AEF

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This study enhances the understanding of sustainability reporting by examining Icelandic auditors’ readiness to engage with existing sustainability frameworks. In collaboration with the Association of Certified Public Accountants in Iceland, a survey was conducted in 2022. The results highlighted a significant gap in knowledge and experience among Icelandic auditors regarding eight specific sustainability frameworks—which, notably, lacked any legal audit requirements at the time. In a similar survey in the United States focused on auditors’ familiarity with sustainability reporting within financial statements and their practical experience in this area came to comparable conclusions. To build on these findings, future research could utilize qualitative interviews to delve deeper into auditors’ perspectives and practices, particularly within audit teams. Exploring how audit firms develop expertise in sustainability reporting practices could also yield important insights into effective strategies. This study points to a critical need for improved education and training in sustainability reporting. The recent requirement for mandatory audits of sustainability reports—introduced after our survey—underscores the urgency of addressing these educational gaps.

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Corporate Governance and Audit Fees Evidence from Bangladeshi Listed Banks and NBFIs

Cited by 4 publications

References 68 publications

Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit

Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit

Board characteristics and demand for audit quality: a meta-analysis

Accountants and Sustainability Reporting

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