An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*

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The digital transformation of external audit and its impact on corporate governance (2020, background): “Other studies have also demonstrated the indirect and positive e ﬀ ects of audit quality, used as a mediating variable, on other governance mechanisms (Abbott et al., 2003).”
Corporate Governance Quality, Audit Fees and Non-Audit Services Fees (2011, background): “2003; Carcello et al., 2002; Krishnan and Visvanathan, 2009; Larcker and Richardson, 2004; and Zhang et al., 2007). In less regulated environments, including the UK and Australia, there is less evidence on the relationship between corporate governance quality and auditor remuneration. Furthermore, i”
Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, unknown): “However, in addition to the direct effects of audit quality on accounting trustworthiness, indirect effects of audit quality are also observed; these effects are mediated by the associations between audit quality and other mechanisms of corporate governance (O‟Sullivan, 2000; Carcello et al., 2002; ”
Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees (2020, unknown): “The results for the control variables are highly consistent with those reported inprior studies (Abbott et al., 2003; BeckandMauldin, 2014;Choi et al., 2008;Huanget al., 2007) and those inTable 4.”