Dr Omaima Hassan o.hassan@rgu.ac.uk
Senior Lecturer
What happened to audit fees during the coronavirus pandemic? [Presentation at EAA Annual Congress]
Hassan, Omaima; Zhang, Xin
Authors
Dr Xin Zhang x.zhang2@rgu.ac.uk
Lecturer
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 44th European Accounting Association annual congress (EAA 2022), 11-13 May 2022, Bergen, Norway.
Presentation Conference Type | Presentation / Talk |
---|---|
Conference Name | 44th European Accounting Association annual congress (EAA 2022) |
Start Date | May 11, 2022 |
End Date | May 13, 2022 |
Deposit Date | Jul 25, 2022 |
Publicly Available Date | Jul 25, 2022 |
Peer Reviewed | Peer Reviewed |
Keywords | Auditors; Audit fees; COVID-19; Business; Europe |
Public URL | https://rgu-repository.worktribe.com/output/1716702 |
Files
HASSAN 2022 What happened to audit fees (SLIDES PDF)
(372 Kb)
PDF
HASSAN 2022 What happened to audit fees (SLIDES)
(2.4 Mb)
Presentation
You might also like
The value relevance of disclosure: evidence from the emerging capital market of Egypt.
(2009)
Journal Article
Self- and peer-assessment: evidence from the accounting and finance discipline.
(2014)
Journal Article
Analyst coverage: does the listing location really matter?
(2016)
Journal Article
The impact of corruption on analyst coverage. [Journal article]
(2018)
Journal Article
Downloadable Citations
About OpenAIR@RGU
Administrator e-mail: publications@rgu.ac.uk
This application uses the following open-source libraries:
SheetJS Community Edition
Apache License Version 2.0 (http://www.apache.org/licenses/)
PDF.js
Apache License Version 2.0 (http://www.apache.org/licenses/)
Font Awesome
SIL OFL 1.1 (http://scripts.sil.org/OFL)
MIT License (http://opensource.org/licenses/mit-license.html)
CC BY 3.0 ( http://creativecommons.org/licenses/by/3.0/)
Powered by Worktribe © 2024
Advanced Search