Directors' Monitoring Role, Ownership Concentration and Audit fees
Directors' Monitoring Role, Ownership Concentration and Audit fees
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董事的监督作用、所有权集中度和审计费用
DOI：
10.14453/aabfj.v14i5.2
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发表时间：
2020
期刊：
影响因子：
--
通讯作者：
J. Haslam
中科院分区：
文献类型：
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作者：
Rabih Nehme;A. Michael;J. Haslam
研究的目的是分析不同的因素可能参与影响规模的审计费用。董事会与上市公司股东之间的联系应该得到有效发展，应该有更高的遵守治理准则的精神。实证模型的构建是为了评估四年期间（2012年至2015年期间，FTSE 350公司（不包括金融机构））审计费用与公司治理特征之间的理论和统计关系。出于稳健性原因，使用了不同的测试技术。我们发现董事会特征对审计费用有重要影响。审计委员会的某些特征受到与董事会特征相关的合议原则的影响。审计委员会主任的咨询作用主要由董事会的作用决定。本研究包括强制性审计费用，而不是审计师的报酬总额。其他研究主要评估与审计费用有关的一种公司治理机制，而我们包括与审计师的范围直接相关的公司治理机制。本文可以作为审计从业人员和公司高管寻求更好的客户关系的工具。
The research objective is to analyse different factors potentially involved in influencing the size of audit fees. The association between the Board of Directors and the shareholders of listed companies should be effectively developed and there should be a higher spirit of compliance with the governance code. The empirical model is constructed to assess the theoretical and statistical relationship between audit fees and corporate governance characteristics over a period of four years (for FTSE 350 companies excluding financial institutions between 2012 and 2015). Different testing techniques are used for robustness reasons. We found that Board of Directors' characteristics are significant in relation to audit fees. Some of the Audit Committee characteristics are affected by the collegiality principle in relation to the Board of Directors' characteristics. The consultative role of audit committee directors is dominated by the role of the Board of Directors. Mandatory audit fees, and not total auditors' remuneration is included in this study. While other studies assess mainly one corporate governance mechanism in relation to audit fees, we include the corporate governance mechanisms that are directly related to auditors' scope. This paper can be used as a tool for audit practitioners and corporate executives to seek a better auditor-client relationship.
DOI：
10.2139/ssrn.485403
发表时间：
2004-10
期刊：
Financial Accounting
影响因子：
--
作者：
D. Farber
通讯作者：
D. Farber