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AuthorWang, Jingyan
AuthorHamammi, Helmi
AuthorOusama, A. A.
Available date2022-10-30T11:42:52Z
Publication Date2021-12-01
Publication NameInternational Journal of Economics and Accounting
Identifierhttp://dx.doi.org/10.1504/IJEA.2022.119611
CitationWang, J., Hamammi, H. and Ousama, A.A. (2022) ‘Does the power of negotiation influence audit fees? Evidence from the Chinese context’, Int. J. Economics and Accounting, Vol. 11, No. 1, pp.1–19.
ISSN2041-868X
URIhttp://hdl.handle.net/10576/35597
AbstractThis paper aims to test the impact of negotiation power between auditors and audited companies, in relation to audit fees. The study found that there is a significant positive relationship between auditors' power of negotiation and the audit fees. In addition, it found that there is a significant negative relationship between the size of the audited companies, their negotiating power and the audit fees. These findings indicate that when companies negotiate with Big4 audit firms, their bargaining power does not have a significant effect on the audit fees. Nevertheless, if the auditor is not one of the Big4, there is a significantly negative relationship between the company's bargaining power and audit fees. The relationship therefore changes according to the size of a company. If a company is large, there will be a negative relationship with the audit fees. However, if it is a small company, the relationship is not significant.
Languageen
PublisherInderscience Publishers
Subjectaudit negotiation
audit fees
bargaining power
accounting firms
audit clients
TitleDoes the power of negotiation influence the audit fees? Evidence from the Chinese context.
TypeArticle
Pagination1-19
Issue Number1
Volume Number11
ESSN2041-8698
dc.accessType Abstract Only


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