Artikel
The perceptions of external auditors on the relationship between audit fees and audit quality
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on the perceptions of the external auditors. Therefore, this study aimed to investigate the perceptions of external auditors on the relationship between audit fees and audit quality. A survey questionnaire contains 18 items distributed to 90 external auditors, 73 were returned yielding 81% responses rate. Descriptive analysis and hierarchical regression were used to analyze data and test the hypotheses. The study revealed that there is insignificant relationship between audit fees and audit quality in case there is no mediators. Moreover, results revealed that after using five mediators (total assets, origin of a company, audit firm-size, complexity of operations, auditor industry) there is a significant relationship on the relationship between audit fees and audit quality in terms of audit firm-size as a mediator. In contrast, the study found that there are insignificant relationships between audit fees and audit quality in terms of the other mediators such total assets, origin of a company, complexity of operations, auditor industry. The results showed the audited companies/clients in Jordan are affected of the halo of big-4 audit firms regardless the factors that might play a big role in enhancing the quality of audit process.
- Language
-
Englisch
- Bibliographic citation
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-14
- Classification
-
Management
Accounting
Auditing
- Subject
-
Audit
Audit quality
Audit fees
External auditor
- Event
-
Geistige Schöpfung
- (who)
-
Mansur, Hasan
Rahman, Abdul Aziz Abdul
Meero, Abdelrhman
Shatnawi, Ahmad
- Event
-
Veröffentlichung
- (who)
-
Taylor & Francis
- (where)
-
Abingdon
- (when)
-
2022
- DOI
-
doi:10.1080/23311975.2022.2113203
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Mansur, Hasan
- Rahman, Abdul Aziz Abdul
- Meero, Abdelrhman
- Shatnawi, Ahmad
- Taylor & Francis
Time of origin
- 2022
Other Objects (12)
Risk management committee, auditor choice and audit fees
Audit mandates, audit firms, and auditors
Non-audit fees of the external auditor, audit committees, and earnings quality : an empirical analysis of German (non)listed firms
Audit committee compensation, best practices and audit fees
Independent audit committee, risk management committee, and audit fees
Women leading the audit process and audit fees: A European study
Abnormal audit fees and audit opinion: Further evidence from China's capital market
The impact of audit committee characteristics on audit fees; evidence from Ghana
The impact of European audit legislation on audit fees, audit quality, and the audit market : empirical investigations in the German setting
Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea
External investigations and disciplinary sanctions against auditors: The impact on audit quality
Auditor independence and the provision of non-audit services : perceptions by German investors
Risk management committee, auditor choice and audit fees
Audit mandates, audit firms, and auditors
Non-audit fees of the external auditor, audit committees, and earnings quality : an empirical analysis of German (non)listed firms
Audit committee compensation, best practices and audit fees
Independent audit committee, risk management committee, and audit fees
Women leading the audit process and audit fees: A European study
Abnormal audit fees and audit opinion: Further evidence from China's capital market
The impact of audit committee characteristics on audit fees; evidence from Ghana
The impact of European audit legislation on audit fees, audit quality, and the audit market : empirical investigations in the German setting
Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea
External investigations and disciplinary sanctions against auditors: The impact on audit quality
Auditor independence and the provision of non-audit services : perceptions by German investors
Risk management committee, auditor choice and audit fees
Audit mandates, audit firms, and auditors
Non-audit fees of the external auditor, audit committees, and earnings quality : an empirical analysis of German (non)listed firms
Audit committee compensation, best practices and audit fees
Independent audit committee, risk management committee, and audit fees
Women leading the audit process and audit fees: A European study
Abnormal audit fees and audit opinion: Further evidence from China's capital market
The impact of audit committee characteristics on audit fees; evidence from Ghana
The impact of European audit legislation on audit fees, audit quality, and the audit market : empirical investigations in the German setting
Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea
External investigations and disciplinary sanctions against auditors: The impact on audit quality