Matches in SemOpenAlex for { <https://semopenalex.org/work/W3109939066> ?p ?o ?g. }
- W3109939066 endingPage "280" @default.
- W3109939066 startingPage "253" @default.
- W3109939066 abstract "For a sample of listed Portuguese and Spanish firms from 2010 to 2018, this study draws on audit pricing, substitution, signaling, and complementary theories to evaluate the impact of conservatism accounting on audit fees. Using fixed effects technique, the author finds a positive relationship between conservatism accounting and audit fees. The results suggest that firms with more conservative accounting (with strong internal corporate governance) could be more likely to demand high-quality audit to strengthen investor confidence in financial information and, thus pay higher audit fees. Therefore, this study supports signaling and complementary theories. The results also suggest that Big 4, growth, firm size, and leverage are positively related with audit fees. To Spain, audit risk and ROA are also positively related with audit fees." @default.
- W3109939066 created "2020-12-07" @default.
- W3109939066 creator A5044141764 @default.
- W3109939066 date "2021-01-01" @default.
- W3109939066 modified "2023-10-16" @default.
- W3109939066 title "The Impact of Conservatism Accounting on Audit Fees" @default.
- W3109939066 cites W1515531634 @default.
- W3109939066 cites W1549788403 @default.
- W3109939066 cites W1594015780 @default.
- W3109939066 cites W1948421409 @default.
- W3109939066 cites W1966587977 @default.
- W3109939066 cites W1967529433 @default.
- W3109939066 cites W1980810902 @default.
- W3109939066 cites W1981102846 @default.
- W3109939066 cites W1982378713 @default.
- W3109939066 cites W1986511509 @default.
- W3109939066 cites W1987232328 @default.
- W3109939066 cites W1990317644 @default.
- W3109939066 cites W1992729385 @default.
- W3109939066 cites W1996976074 @default.
- W3109939066 cites W1997012386 @default.
- W3109939066 cites W2000578291 @default.
- W3109939066 cites W2000691401 @default.
- W3109939066 cites W2004616474 @default.
- W3109939066 cites W2018616149 @default.
- W3109939066 cites W2020336349 @default.
- W3109939066 cites W2024860859 @default.
- W3109939066 cites W2033076206 @default.
- W3109939066 cites W2043863895 @default.
- W3109939066 cites W2050201295 @default.
- W3109939066 cites W2051685750 @default.
- W3109939066 cites W2060715914 @default.
- W3109939066 cites W2070441841 @default.
- W3109939066 cites W2080733305 @default.
- W3109939066 cites W2080743838 @default.
- W3109939066 cites W2081724247 @default.
- W3109939066 cites W2086440694 @default.
- W3109939066 cites W2088294993 @default.
- W3109939066 cites W2100424789 @default.
- W3109939066 cites W2101273523 @default.
- W3109939066 cites W2101620646 @default.
- W3109939066 cites W2102984114 @default.
- W3109939066 cites W2113430743 @default.
- W3109939066 cites W2123138734 @default.
- W3109939066 cites W2134841287 @default.
- W3109939066 cites W2136257352 @default.
- W3109939066 cites W2136312401 @default.
- W3109939066 cites W2142730315 @default.
- W3109939066 cites W2269115110 @default.
- W3109939066 cites W2321597487 @default.
- W3109939066 cites W2538500242 @default.
- W3109939066 cites W2755161750 @default.
- W3109939066 cites W2760084300 @default.
- W3109939066 cites W2768761542 @default.
- W3109939066 cites W2785198686 @default.
- W3109939066 cites W2892275157 @default.
- W3109939066 cites W2911473447 @default.
- W3109939066 cites W2963263835 @default.
- W3109939066 cites W2982248095 @default.
- W3109939066 cites W3121143499 @default.
- W3109939066 cites W3121170839 @default.
- W3109939066 cites W3121456122 @default.
- W3109939066 cites W3121668317 @default.
- W3109939066 cites W3121690508 @default.
- W3109939066 cites W3121693921 @default.
- W3109939066 cites W3121764579 @default.
- W3109939066 cites W3122352666 @default.
- W3109939066 cites W3122850875 @default.
- W3109939066 cites W3123035466 @default.
- W3109939066 cites W3123239630 @default.
- W3109939066 cites W3123276306 @default.
- W3109939066 cites W3123372730 @default.
- W3109939066 cites W3123435704 @default.
- W3109939066 cites W3123519581 @default.
- W3109939066 cites W3124096147 @default.
- W3109939066 cites W3124562744 @default.
- W3109939066 cites W3124601338 @default.
- W3109939066 cites W3124831224 @default.
- W3109939066 cites W3124997558 @default.
- W3109939066 cites W3125199115 @default.
- W3109939066 cites W3125353988 @default.
- W3109939066 cites W3125751660 @default.
- W3109939066 cites W3125929361 @default.
- W3109939066 cites W3126107308 @default.
- W3109939066 cites W3126131797 @default.
- W3109939066 doi "https://doi.org/10.4018/978-1-7998-6669-5.ch013" @default.
- W3109939066 hasPublicationYear "2021" @default.
- W3109939066 type Work @default.
- W3109939066 sameAs 3109939066 @default.
- W3109939066 citedByCount "1" @default.
- W3109939066 countsByYear W31099390662023 @default.
- W3109939066 crossrefType "book-chapter" @default.
- W3109939066 hasAuthorship W3109939066A5044141764 @default.
- W3109939066 hasConcept C10138342 @default.
- W3109939066 hasConcept C119857082 @default.
- W3109939066 hasConcept C121955636 @default.
- W3109939066 hasConcept C140181557 @default.
- W3109939066 hasConcept C144133560 @default.