Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi Universitas Sriwijaya
2018-02-01
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| Series: | Sriwijaya International Journal of Dynamic Economics and Business |
| Subjects: | |
| Online Access: | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/38 |
| _version_ | 1827330083904290816 |
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| author | Alexander Olawumi Dabor Uyagu Benjamine |
| author_facet | Alexander Olawumi Dabor Uyagu Benjamine |
| author_sort | Alexander Olawumi Dabor |
| collection | DOAJ |
| description | 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.
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| first_indexed | 2024-03-07T16:00:17Z |
| format | Article |
| id | doaj.art-afb3b69bec2c4213b3482875b37130ab |
| institution | Directory Open Access Journal |
| issn | 2581-2904 2581-2912 |
| language | English |
| last_indexed | 2024-03-07T16:00:17Z |
| publishDate | 2018-02-01 |
| publisher | Fakultas Ekonomi Universitas Sriwijaya |
| record_format | Article |
| series | Sriwijaya International Journal of Dynamic Economics and Business |
| spelling | doaj.art-afb3b69bec2c4213b3482875b37130ab2024-03-04T21:54:21ZengFakultas Ekonomi Universitas SriwijayaSriwijaya International Journal of Dynamic Economics and Business2581-29042581-29122018-02-011410.29259/sijdeb.v1i4.327-34038Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm CharacteristicsAlexander Olawumi Dabor0Uyagu Benjamine1Edo University IyahmoVeritas University, AbujaThe 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. https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/38Audit QualityAbnormal Audit FeeFirm Characteristics |
| spellingShingle | Alexander Olawumi Dabor Uyagu Benjamine Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics Sriwijaya International Journal of Dynamic Economics and Business Audit Quality Abnormal Audit Fee Firm Characteristics |
| title | Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics |
| title_full | Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics |
| title_fullStr | Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics |
| title_full_unstemmed | Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics |
| title_short | Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics |
| title_sort | abnormal audit fee and audit quality a moderating effect of firm characteristics |
| topic | Audit Quality Abnormal Audit Fee Firm Characteristics |
| url | https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/38 |
| work_keys_str_mv | AT alexanderolawumidabor abnormalauditfeeandauditqualityamoderatingeffectoffirmcharacteristics AT uyagubenjamine abnormalauditfeeandauditqualityamoderatingeffectoffirmcharacteristics |