This study examines how audit fee stickiness varies with changes in market competition in
China and its effect on audit quality. The Chinese audit market structure has changed …

Prior studies provide mixed interpretations for the effect of abnormal audit fees on audit
quality. One interpretation is that abnormal audit fees reflect economic bonding which …

Increasing levels of information disclosure and firm transparency are drawing researchers'
attention to abnormal audit fees (AAFs), and a growing body of literature is focused on the …

How to cite this paper: Sari, F., Irfan, A., Muklis, F., Indrayani, H., & Harkaneri.(2023).
Abnormal audit fee assessment in manufacturing companies [Special issue]. Corporate …

This paper aims to interpret abnormal audit fees by examining the effect of earnings
smoothing strategies and auditor specialisation on the association between abnormal audit …

Objective Although extensive literature exists on abnormal audit fees, their determinants
remain relatively underexplored in contemporary accounting and auditing research. Audit …

Purpose: Agency problems arise as a result of conflicts of interest between managers and
shareholders. Auditing is seen as an effective way to limit the authority of managers in …

هدف: ادبیات زیادی در خصوص حق‌الزحمه‌های غیرعادی حسابرسی وجود دارد؛ اما هنوز عوامل تعیین‌کنندۀ آن
در ادبیات حسابداری و حسابرسی معاصر، کمابیش ناشناخته باقی مانده است. حق‌الزحمۀ حسابرسی …‎

Introduction The main purpose of financial reporting is providing financial transaction and
event economic consequence on the financial position and performance. This information …

This study examines the asymmetry between audit fees and audit hours in and its effect on
audit quality. Using Korean data in which firmsannual report should disclose audit hours, we …