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What happened to audit fees during the coronavirus pandemic? [Presentation at Audit and Assurance Conference]

Hassan, Omaima; Zhang, Xin

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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.

Citation

HASSAN, O. and ZHANG, X. 2022. What happened to audit fees during the coronavirus pandemic? Presented at the 32nd Audit and assurance conference 2022, 5-6 May 2022, Birmingham, UK.

Presentation Conference Type Lecture
Conference Name 32nd Audit and assurance conference 2022
Conference Location Birmingham, UK
Start Date May 5, 2022
End Date May 6, 2022
Deposit Date Jul 25, 2022
Publicly Available Date Jul 25, 2022
Keywords Auditors; Audit fees; COVID-19; Business; Europe
Public URL https://rgu-repository.worktribe.com/output/1716687

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