2011
DOI: 10.1111/j.1468-5957.2010.02224.x
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Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees

Abstract: This paper extends prior research on the relationship between governance quality and auditor remuneration. We examine the influence of audit committee effectiveness (ACE), a proxy for governance quality, on audit fees (AF) and non-audit services fees (NASF) using a new composite measure comprising audit committee independence, expertise, diligence and size. We find that after controlling for board of director characteristics, there is a significant positive association between ACE and AF only for larger client… Show more

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Cited by 249 publications
(286 citation statements)
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References 71 publications
(161 reference statements)
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“…However, this finding contrasted that of [11,14,17]. The results found in [12] on the relationship between audit committee expertise and audit fees also contrasted with the findings of [13,16,15,17]. Similarly, [15] and [17] found that the frequency of audit committee meetings has a significant and positive relationship with audit fees did not support the findings of [11] and [12].…”
Section: Introductioncontrasting
confidence: 58%
See 4 more Smart Citations
“…However, this finding contrasted that of [11,14,17]. The results found in [12] on the relationship between audit committee expertise and audit fees also contrasted with the findings of [13,16,15,17]. Similarly, [15] and [17] found that the frequency of audit committee meetings has a significant and positive relationship with audit fees did not support the findings of [11] and [12].…”
Section: Introductioncontrasting
confidence: 58%
“…The results found in [12] on the relationship between audit committee expertise and audit fees also contrasted with the findings of [13,16,15,17]. Similarly, [15] and [17] found that the frequency of audit committee meetings has a significant and positive relationship with audit fees did not support the findings of [11] and [12]. In the study of [12], there was no evidence to show that board independence has a significant relationship with audit fees; this result was not supported by [13,15,17].…”
Section: Introductionmentioning
confidence: 61%
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