Anmerkungen:
In: El-Dyasty, M. A (2013).framework and validation of Interactions among Business Risk, Governance Mechanisms, Audit Fees, and the Content of Auditor Report . The Egyptian Journal for Commercial Studies. Vol. 37:1, 1-40
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 1, 2013 erstellt
Beschreibung:
Auditing literature lacks an integrated vision for interactions among business Risk, governance mechanisms, audit fees, and the content of auditor report. The objective of this study is to construct a theoretical framework to interpret the interactions among the four elements. In addition, the framework is tested, for validation.Findings show that determining of audit fees depend on governance mechanisms and auditor type and are associated with business risk. Results reveal that auditors' propensity to issue qualified reports is related to size of managerial ownership, business risk, and abnormal audit fess. Finally, the accuracy of auditor opinion is related to business risk