An investigation of the pricing of audit services for financial institutions

Article Abstract:

By incorporating measures of risk and complexity, which are either unique or more relevant for banks, a standard audit fee model is presented to investigate audit pricing for financial institutions. Study shows that in the case of banks having more transaction accounts, fewer securities as a percentage of total assets and higher degrees of credit risk, have higher audit fees.

Commodity & service prices, Financial Corporations, Capital funds & cash flow, Prices and rates, Accounting and auditing, Auditing, Financial institutions, Professional fees, Company pricing policy

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To swear early or not to swear early? An empirical investigation of factors affecting CEO's decisions

Article Abstract:

A study showing that larger firms, firms with higher earnings, and firms with higher levels of institutional participation tended to file their regulatory reports before the others.

Venture Analysis, Analysis, Business enterprises, Regulatory compliance

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A test of the loan prohibition of the Sarbanes-Oxley Act: are firms that grant loans to executives more likely to misstate their financial results

Article Abstract:

Implications of Sarbanes-Oxley Act, 2002 on financial misstatements, are examined. Correlation between executive loans and financial misstatements is analyzed.

Financial misrepresentations, Financial misrepresentation

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