Artikel
Corporate governance and audit fees: Evidence from a developing country
In this paper, we investigate the effect of board and audit committee quality on the audit fees in the context of developing country of Pakistan. We us five years data of KSE-100 index companies listed on Pakistan Stock Exchange. To draw the inference, we use the Partial Least Square based Structural Equation Modeling. We find that effective board quality (measured through board size, board independence, CEO duality, chairperson independence, board equity holding, and board diligence) is positively associated with external auditor fees. This finding suggests that, high quality board demands higher quality audit to have further assurance on the quality of financial reporting. While, we find audit committee effectiveness (measured through audit committee size, audit committee independence, and audit committee diligence) reduces the external audit fee, which supports our notion that, the high quality audit committee will ensure reliable financial reporting which reduces external auditor's efforts that result in lower audit fees.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Pakistan Journal of Commerce and Social Sciences (PJCSS) ; ISSN: 2309-8619 ; Volume: 12 ; Year: 2018 ; Issue: 1 ; Pages: 94-110 ; Lahore: Johar Education Society, Pakistan (JESPK)
- Klassifikation
-
Wirtschaft
- Thema
-
board quality
audit fees
audit committee effectiveness
partial least square
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Farooq, Muhammad Umar
Kazim, Irfan
Usman, Muhammad
Latif, Ijaz
- Ereignis
-
Veröffentlichung
- (wer)
-
Johar Education Society, Pakistan (JESPK)
- (wo)
-
Lahore
- (wann)
-
2018
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Farooq, Muhammad Umar
- Kazim, Irfan
- Usman, Muhammad
- Latif, Ijaz
- Johar Education Society, Pakistan (JESPK)
Entstanden
- 2018
Ähnliche Objekte (12)
Clustering by Contour Coreset and Variational Quantum Eigensolver
Sobolev type inequalities for compact metric graphs
Quantum Transfer Learning with Adversarial Robustness for Classification of High‐Resolution Image Datasets
Relationship between corporate sustainability, corporate governance and financial performance
Matter growth perturbations and cosmography in modified torsion cosmology
Trace formulas for Schrödinger operators on the half-line
Optimization framework for improving energy flexibility in residential buildings
Development and validation of a stability-indicating RP-HPLC method for estimation of Lefamulin in pure and pharmaceutical drug products
Development and validation of stability indicating HPLC–PDA method for the simultaneous determination of benzoyl peroxide and tretinoin in topical dosage form
Development and validation of an HPLC method for the determination of vancomycin in human plasma and its comparison with an immunoassay (PETINIA)
Boosted Ensembles of Qubit and Continuous Variable Quantum Support Vector Machines for B Meson Flavor Tagging
Stability-indicating liquid chromatographic method development and validation for quantification of trifarotene in pure and topical drug product
Clustering by Contour Coreset and Variational Quantum Eigensolver
Sobolev type inequalities for compact metric graphs
Quantum Transfer Learning with Adversarial Robustness for Classification of High‐Resolution Image Datasets
Relationship between corporate sustainability, corporate governance and financial performance
Matter growth perturbations and cosmography in modified torsion cosmology
Trace formulas for Schrödinger operators on the half-line
Optimization framework for improving energy flexibility in residential buildings
Development and validation of a stability-indicating RP-HPLC method for estimation of Lefamulin in pure and pharmaceutical drug products
Development and validation of stability indicating HPLC–PDA method for the simultaneous determination of benzoyl peroxide and tretinoin in topical dosage form
Development and validation of an HPLC method for the determination of vancomycin in human plasma and its comparison with an immunoassay (PETINIA)
Boosted Ensembles of Qubit and Continuous Variable Quantum Support Vector Machines for B Meson Flavor Tagging
Stability-indicating liquid chromatographic method development and validation for quantification of trifarotene in pure and topical drug product
Clustering by Contour Coreset and Variational Quantum Eigensolver
Sobolev type inequalities for compact metric graphs
Quantum Transfer Learning with Adversarial Robustness for Classification of High‐Resolution Image Datasets
Relationship between corporate sustainability, corporate governance and financial performance
Matter growth perturbations and cosmography in modified torsion cosmology
Trace formulas for Schrödinger operators on the half-line
Optimization framework for improving energy flexibility in residential buildings
Development and validation of a stability-indicating RP-HPLC method for estimation of Lefamulin in pure and pharmaceutical drug products
Development and validation of stability indicating HPLC–PDA method for the simultaneous determination of benzoyl peroxide and tretinoin in topical dosage form
Development and validation of an HPLC method for the determination of vancomycin in human plasma and its comparison with an immunoassay (PETINIA)
Boosted Ensembles of Qubit and Continuous Variable Quantum Support Vector Machines for B Meson Flavor Tagging