期刊论文详细信息
Sriwijaya International Journal of Dynamic Economics and Business
Abnormal Audit Fee And Audit Quality: A Moderating Effect Of Firm Characteristics
Alexander Olawumi Dabor1  Uyagu Benjamine2 
[1] Edo University Iyahmo;Veritas University, Abuja
关键词: audit quality;    abnormal audit fee;    firm characteristics;   
DOI  :  10.29259/sijdeb.v1i4.327-340
学科分类:社会科学、人文和艺术(综合)
来源: Fakultas Ekonomi Universitas Sriwijaya
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【 摘 要 】

The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality. Specifically the study examines the moderating of client risk, client complexity and client profitability on the relationship between abnormal audit fee and audit quality.   A random sample of fifty-two quoted companies was used for the study and data covering fifteen years (2001-2015) were extracted from the reports of selected firms. The study employed least square regression technique analyse data collected from field. The study found that there is no significant relationship between abnormal audit fee and audit quality. The result also showed client complexity and client profitability have negative moderating influence on the relationship between abnormal audit fee and audit quality. The study further revealed that client risk has no significant moderating influence on the relationship between abnormal audit fee and audit quality. The study recommended that statutory bodies should further securitize the audited financial reports of firms that declare huge profit.  .

【 授权许可】

CC BY-SA   

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