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Independent audit committee members’ board tenure and audit fees

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  • Anthony Moung Yin Chan
  • Guoping Liu
  • Jerry Sun

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  • Anthony Moung Yin Chan & Guoping Liu & Jerry Sun, 2013. "Independent audit committee members’ board tenure and audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1129-1147, December.
    • Handle: RePEc:bla:acctfi:v:53:y:2013:i:4:p:1129-1147
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    References listed on IDEAS

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    11. Gopal V. Krishnan & Gnanakumar Visvanathan, 2008. "Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 25(3), pages 827-858, September.
    12. Jenny Goodwin‐Stewart & Pamela Kent, 2006. "Relation between external audit fees, audit committee characteristics and internal audit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 387-404, September.
    13. Bushman, Robert & Chen, Qi & Engel, Ellen & Smith, Abbie, 2004. "Financial accounting information, organizational complexity and corporate governance systems," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 167-201, June.
    14. Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
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    16. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business.
    17. Bin N. Srinidhi & Ferdinand A. Gul, 2007. "The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 595-629, June.
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    Cited by:

    1. Hui Liang James & Hongxia Wang, 2021. "Independent director tenure and dividends," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 1057-1091, May.
    2. Etienne Redor, 2017. "Board Turnover, Director Characteristics and Audit Fees," Economics Bulletin, AccessEcon, vol. 37(4), pages 2446-2457.
    3. Masoud Azizkhani & Sarowar Hossain & Mai Nguyen, 2023. "Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3675-3707, September.
    4. Isabel Gallego‐Álvarez & María Consuelo Pucheta‐Martínez, 2022. "Sustainable development through the effect of board diversity and CEO duality on corporate risk: Does the state‐owned enterprises matter?," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1462-1476, December.
    5. Wael Almaqoushi & Ronan Powell, 2021. "Audit committee quality indices, reporting quality and firm value," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 185-229, January.
    6. Hermes, Cornelis & Oxelheim, L. & Randoy, Trond & Hooghiemstra, Reginald, 2015. "The impact of board internationalization on earnings management," Research Report 15010-I&O, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    7. Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
    8. Seemantini Pathak & Codou Samba & Mengge Li, 2021. "Audit committee diversity and financial restatements," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 899-931, September.
    9. Etienne Redor, 2017. "Board Turnover, Director Characteristics and Audit Fees," Post-Print hal-01624979, HAL.
    10. Ismail Khan & Imran Khan & Bilal bin Saeed, 2019. "Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1371-1381, November.
    11. Ghafran, Chaudhry & O'Sullivan, Noel, 2017. "The impact of audit committee expertise on audit quality: Evidence from UK audit fees," The British Accounting Review, Elsevier, vol. 49(6), pages 578-593.
    12. Santanu Mitra & Hakjoon Song & Sang Mook Lee & Shin Hyoung Kwon, 2020. "CEO tenure and audit pricing," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 427-459, August.
    13. James, Hui Liang & Ngo, Thanh & Wang, Hongxia, 2021. "Independent director tenure and corporate transparency," The North American Journal of Economics and Finance, Elsevier, vol. 57(C).
    14. Redhwan Al-Dhamari & Almahdi Almagdoub & Bakr Al-Gamrh, 2018. "Are audit committee characteristics important to the internal audit budget in Malaysian firms?," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 21-22, Junio.
    15. Dobija Dorota & Kravchenko Grygorii, 2017. "Supervisory Board Composition and Firm Financial Performance: A Case of Companies Listed on the Warsaw Stock Exchange," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 25(4), pages 75-95, December.
    16. Redhwan Al‐Dhamari & Abdulsalam Saad Alquhaif & Bakr Ali Al‐Gamrh, 2022. "Modelling the impact of audit/remuneration committee overlap on debtholders' perceptions of accounting information quality: The role of CEO power," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(3), pages 2898-2920, July.
    17. Li‐Ying Huang & Gene C. Lai & Erin Lu & Michael McNamara, 2020. "Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 23(2), pages 151-182, June.
    18. Alhababsah, Salem & Alhaj-Ismail, Alaa, 2023. "Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK," The British Accounting Review, Elsevier, vol. 55(2).
    19. Nooraisah Katmon & Zam Zuriyati Mohamad & Norlia Mat Norwani & Omar Al Farooque, 2019. "Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market," Journal of Business Ethics, Springer, vol. 157(2), pages 447-481, June.
    20. Ahmad A. Toumeh & Sofri Yahya & Azlan Amran, 2023. "Surplus Free Cash Flow, Stock Market Segmentations and Earnings Management: The Moderating Role of Independent Audit Committee," Global Business Review, International Management Institute, vol. 24(6), pages 1353-1382, December.

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