Audit Fees and Audit Quality: Evidence from GCC Region
This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a si...
- Autores:
-
Salmen Aljaaidi, Khaled
Bin Abidin, Shamharir
Kamal Hassan, Waddah
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad EAFIT
- Repositorio:
- Repositorio EAFIT
- Idioma:
- eng
- OAI Identifier:
- oai:repository.eafit.edu.co:10784/31403
- Acceso en línea:
- http://hdl.handle.net/10784/31403
- Palabra clave:
- Rights
- License
- Copyright © 2021 Khaled Salmen Aljaaidi, Shamharir Bin Abidin, Waddah Kamal Hassan
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Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees2021-06-302022-05-10T14:11:34Z2021-06-302022-05-10T14:11:34Z1692-0279http://hdl.handle.net/10784/31403This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent the new auditor selection. Further, the results of this study contribute to the existing theory and empirical evidence of how the audit fees are associated with audit quality in the periods preceding and subsequent to the new auditor selection. This study offers policy-makers additional evidence to be used for setting up and/or enacting regulations in GCC region regarding issues related to audit fees.Este estudio examina la asociación de los honorarios de auditoría con la calidad de auditoría entre un total de 104 y 108 compañías no financieras que cotizan en los mercados de valores de GCC para los períodos anteriores y posteriores al evento, respectivamente, durante el período 2005–2010. Usando la regresión OLS, los resultados muestran que existe una asociación significativamente positiva entre los honorarios de auditoría y la calidad de la auditoría para los períodos anteriores y posteriores a la selección del nuevo auditor. Además, los resultados de este estudio contribuyen a la teoría existente y la evidencia empírica de cómo los honorarios de auditoría están asociados con la calidad de la auditoría en los períodos anteriores y posteriores a la selección del nuevo auditor. Este estudio ofrece a los formuladores de políticas evidencia adicional que se utilizará para establecer y / o promulgar regulaciones en la región del CCG con respecto a cuestiones relacionadas con los honorarios de auditoría.application/pdfengUniversidad EAFIThttps://publicaciones.eafit.edu.co/index.php/administer/article/view/6355https://publicaciones.eafit.edu.co/index.php/administer/article/view/6355Copyright © 2021 Khaled Salmen Aljaaidi, Shamharir Bin Abidin, Waddah Kamal HassanAcceso abiertohttp://purl.org/coar/access_right/c_abf2AD-minister, Núm. 38 (2021)Audit Fees and Audit Quality: Evidence from GCC RegionHonorarios de auditoría y calidad de auditoría: evidencia de la región del CCGinfo:eu-repo/semantics/articlearticleinfo:eu-repo/semantics/publishedVersionpublishedVersionArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Salmen Aljaaidi, KhaledBin Abidin, ShamharirKamal Hassan, WaddahPrince Sattam bin Abdulaziz UniversityPrince Sattan bin Abdulaziz UniversityUniversidad de AdénAD-minister38121159ORIGINALAudit Fees and Audit Quality.pdfAudit Fees and Audit Quality.pdfTexto completo PDFapplication/pdf511152https://repository.eafit.edu.co/bitstreams/a80b9eb8-42fd-4fc9-a19e-e2c6afb90b42/downloade1e26706132a74062131ebaefb59324aMD51Audit Fees and Audit Quality.htmlAudit Fees and Audit Quality.htmlTexto completo HTMLtext/html292https://repository.eafit.edu.co/bitstreams/3dc55f1a-d9bd-41c5-b287-a82c87690ad5/downloadecc13c1f68890418f0896f801d52af00MD52THUMBNAILminiatura-administer (1).jpgminiatura-administer (1).jpgimage/jpeg8755https://repository.eafit.edu.co/bitstreams/aa6e3437-0391-4f53-9adf-e7119e4f5004/download87c28d32b620f3408b1c70a3c505fbd8MD5310784/31403oai:repository.eafit.edu.co:10784/314032022-06-17 20:28:56.054open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co |
| dc.title.eng.fl_str_mv |
Audit Fees and Audit Quality: Evidence from GCC Region |
| dc.title.spa.fl_str_mv |
Honorarios de auditoría y calidad de auditoría: evidencia de la región del CCG |
| title |
Audit Fees and Audit Quality: Evidence from GCC Region |
| spellingShingle |
Audit Fees and Audit Quality: Evidence from GCC Region |
| title_short |
Audit Fees and Audit Quality: Evidence from GCC Region |
| title_full |
Audit Fees and Audit Quality: Evidence from GCC Region |
| title_fullStr |
Audit Fees and Audit Quality: Evidence from GCC Region |
| title_full_unstemmed |
Audit Fees and Audit Quality: Evidence from GCC Region |
| title_sort |
Audit Fees and Audit Quality: Evidence from GCC Region |
| dc.creator.fl_str_mv |
Salmen Aljaaidi, Khaled Bin Abidin, Shamharir Kamal Hassan, Waddah |
| dc.contributor.author.spa.fl_str_mv |
Salmen Aljaaidi, Khaled Bin Abidin, Shamharir Kamal Hassan, Waddah |
| dc.contributor.affiliation.spa.fl_str_mv |
Prince Sattam bin Abdulaziz University Prince Sattan bin Abdulaziz University Universidad de Adén |
| description |
This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent the new auditor selection. Further, the results of this study contribute to the existing theory and empirical evidence of how the audit fees are associated with audit quality in the periods preceding and subsequent to the new auditor selection. This study offers policy-makers additional evidence to be used for setting up and/or enacting regulations in GCC region regarding issues related to audit fees. |
| publishDate |
2021 |
| dc.date.issued.none.fl_str_mv |
2021-06-30 |
| dc.date.available.none.fl_str_mv |
2022-05-10T14:11:34Z |
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2022-05-10T14:11:34Z |
| dc.date.none.fl_str_mv |
2021-06-30 |
| dc.type.eng.fl_str_mv |
info:eu-repo/semantics/article article info:eu-repo/semantics/publishedVersion publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
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http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/resource_type/c_2df8fbb1 |
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Artículo |
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publishedVersion |
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1692-0279 |
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http://hdl.handle.net/10784/31403 |
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1692-0279 |
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http://hdl.handle.net/10784/31403 |
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eng |
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eng |
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https://publicaciones.eafit.edu.co/index.php/administer/article/view/6355 |
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https://publicaciones.eafit.edu.co/index.php/administer/article/view/6355 |
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Copyright © 2021 Khaled Salmen Aljaaidi, Shamharir Bin Abidin, Waddah Kamal Hassan |
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Acceso abierto |
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Copyright © 2021 Khaled Salmen Aljaaidi, Shamharir Bin Abidin, Waddah Kamal Hassan Acceso abierto http://purl.org/coar/access_right/c_abf2 |
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application/pdf |
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Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees |
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Universidad EAFIT |
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AD-minister, Núm. 38 (2021) |
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