Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …

This article offers a systematic literature review and a bibliometric analysis of articles
published over the history of the journal Abacus and marks its 55th anniversary. The article …

A going-concern report (GCr) in the audit opinion adds value and ensures that the firm's
sustainability is secured. This study sheds light on this relationship of listed infrastructure …

Purpose This study aims to examine whether the impact of international financial reporting
standards (IFRS) on audit fees differs between early and late adopters …

This study examines the effect of changes to the 2015 UK charities accounting standards on
financial reporting timeliness and audit fees. Utilising 62,785 observations (9351 charities) …

Purpose This study aims to examine the relationship between climate change disclosure
performance (CCDP) and audit pricing. The moderating effect of corporate governance …

Purpose This research examines the influence of financial secrecy culture on audit fees.
Additionally, we investigate the potential moderating effect of adopting International …

In order to improve the information quality of financial accounting reports, this paper puts
forward a functional differential equation, establishes the determination model of fair value …

Purpose This study investigates the association between the estimates of fair value and
external auditor's fees. Design/methodology/approach Based on a sample of 32 Jordanian …

This paper investigates the impact of IFRS adoption on Chinese listed companies. More
specifically, this study shows the empirical evidence of the effect of a new set of Chinese …