پایگاه داده و منابع علمی حسابداری

مواردی از قبیل نام متغیر، نماد متغیر، تعریف مفهومی تاخیر گزارش حسابرس, نحوه اندازه گیری تاخیر گزارش حسابرس ، منبع گردآوری داده ، منابع و ماخذ را شامل می شود

مطالعات انجام شده خارج از کشور در حوزه حق الزحمه حسابرس - فرمت word

عنوان.........................................................................................................شماره صفحه

مطالعات انجام شده خارج از کشور....................................................................2
منابع و ماخذ.....................................................................................................11

برخی از منابع مورد استفاده

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Alexeyeva, I., Likosova, M.M. (2016). The impact of fair value measurement on audit fees: Evidence from financial institutions in 24 European countries. International Journal of Auditing, 20(3), 255-266

Alhadab, M. (2018), "Abnormal audit fees and accrual and real earnings management: evidence from UK", Journal of Financial Reporting and Accounting, Vol. 16 No. 3, pp. 395-416. https://doi.org/10.1108/JFRA-07-2017-0050

Anmol, B., Muhammad, J.A. and Doureige, J. (2015). Audit fees and capital structure decision, http:// www.ssrn.com

Asthana, s . and Boone , I .(٢٠١٢ ), Abnormal Audit fees and Audit Quality , Auditing ; A journal of practice & theory , 31 , 1-22

Azizkhani, M., Shailer. G. and Monroe G. (2012)," The Pricing of Audit Services in a Non – Big4 Setting", Working paper, The Australian National University.

Basioudis, G. L. (2008). Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. A Journal of Accounting, Finance, and Business Studies, Vol. 44, No. 3, Pp284-309.

Bills, K.L., Lisic, L.L., Seidel, T.A. )2015(. Do auditors respond to management uncertainty? Evidence from audit fees. http://www.ssrn.com

Biswas, S. (2019). Do Audit Fees Adjust Quickly?—Evidence from India. Global Business Review, 097215091984338. doi:10.1177/0972150919843382

Chen, Y., Gul, F., Veeraraghavan, M., Zolotoy, L.)2015(. Executive equity risk-taking incentives and audit service pricing. The Accounting Review, 90(6), 2205-2234.

Coffie, W. and Bedi, I. (2019), "The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana", Accounting Research Journal, Vol. 32 No. 3, pp. 436-453. https://doi.org/10.1108/ARJ-07-2017-0114

Dai Fei (Troy), Y., Majella, P., Fang, H. (2015). Fair value accounting for non-current assets and audit fees: Evidence from Australian companies. Journal of Contemporary Accounting & Economic, 11(2015), 31-45

Dalia A. Abbass , Mahmoud M. Aleqab ,(2013), "Internal Auditors’ Characteristics and Audit Fees: Evidence from Egyptian Firms", International Business Research; Vol. 6, No. 4,PP.67-80.

Donatella, P., Haraldsson, M., & Tagesson, T. (2018). Do audit firm and audit costs/fees influence earnings management in Swedish municipalities? International Review of Administrative Sciences, 002085231774873. doi:10.1177/0020852317748730

Donohoe, M., Knechel, R. (2014). Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research, 31(1), 284-308.

Duellman, S., Hurwitz, H., Sun, Y. (2015). Managerial overconfidence and audit fees. Journal of Contemporary Accounting & Economics, 11(2), 148-165

Fleming, D., Kevin, H, Romanus R.N. (2014). “Auditor Industry Specialization and Audit Fees Surrounding Section 404 Implementation”.Review of Accounting and Finance, 13 (4): 353-370.

Habib, A., Jiang, H. and Zhou, D .(2015).“Related Party Transactions and Audit Fees: Evidence from China”. Journal of International Accounting Research, 14 (1): 59-83.

HUSSAINI BALA. NOOR AFZA AMRAN. HASNAH SHAARI. (2018). Audit Fees and Financial Reporting Quality: A Study of Listed Companies in Nigeria. International Review of Management and Business Research. Vol. 7 Issue.2. 482-489

Johl S. & Khan A. (2011). Audit Pricing In Private Firms: The Effects Of Family And Forign Control, School of Accounting Economics and Finance, Deakin University, Victoria, Australia, On line, Available at: 4TUhttp://www.afaanz.orgU4T