@conference { , title = {What happened to audit fees during the coronavirus pandemic? [Presentation at Audit and Assurance Conference]}, abstract = {This study explores the extent and significance of abnormal (unexpected) audit fees during the coronavirus pandemic using a sample of four European countries over the period 2014 to 2020. The emergence and widespread of COVID-19 and the containment measures applied worldwide have affected businesses irrespective of their size, sector, or country of operation, and the audit profession is no exception. There were concerns that this situation might undermine audit quality, hence different professional and regulatory bodies have issued guidance to auditors. Academic investigation on the effect of COVID-19 on audit so far is limited and tends to be desk research only. A few empirical papers have emerged, but they are domestic (Egypt, Jordan, Sweden) and tend to focus on the effect of COVID-19 on audit quality.}, conference = {32nd Audit and assurance conference 2022}, note = {INFO COMPLETE (added by contact 21/7/2022 LM) PERMISSION GRANTED (not hosted online, so author retains copyright 25/7/2022 LM) DOCUMENT READY (Powerpoint file rec'd from contact 25/7/2022 LM) ADDITIONAL INFO: Omaima Hassan}, publicationstatus = {Unpublished}, url = {https://rgu-repository.worktribe.com/output/1716687}, keyword = {COVID-19, Auditors, Audit fees, Business, Europe}, author = {Hassan, Omaima and Zhang, Xin} }