Corporate Governance Quality, Audit Fees and Non-Audit Services Fees
By M. Zaman, Mohammed Hudaib, R. Haniffa. 2011
363 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/95668c94ee562a59cfc1d7391346ff95932b26e9
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Citations in the corpus
- The impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017, methodology): “In the only previous UK study that has examined the impact of audit committee characteristics on audit fees, Zaman et al. (2011) find that audit committee size, independence and meeting frequency all have a positive and significant impact on audit fees.”
- Endogeneity - how failure to correct for it can cause wrong inferences and some remedies (2015, neutral): “Finally, we also control for the characteristics of the auditors by including binary variables indicating whether the audit was undertaken by one of the large audit firms 5 (McMeeking et al. , 2006, 2007; Zaman et al. , 2011) and whether the auditors are based in London (O’Sullivan, 2000).”
- Female audit committee members and their influence on audit fees (2018, neutral): “Demand-side arguments contend that more effective audit committees command more external audit effort, driving up audit fees (Carcello et al., 2002; Gul et al., 2008; Zaman, Hudaib, and Haniffa, 2011).”