Carbon emissions and audit fees: Evidence from emerging markets
X Ding, L Chourou, W Ben-Amar - Emerging Markets Review, 2024 - Elsevier
This study investigates whether auditors integrate climate risk into audit pricing. Using a
sample of firms from 11 emerging countries, we find that auditors charge higher audit fees …
sample of firms from 11 emerging countries, we find that auditors charge higher audit fees …
Environmental policy and audit pricing
This paper examines the effect of environmental policy stringency (EPS) on audit pricing. By
exploiting the exogenous variation in environmental policies across 26 countries, we find …
exploiting the exogenous variation in environmental policies across 26 countries, we find …
Climate Risk and Audit Fees: Evidence from Emerging Markets
W Ben-Amar, L Chourou, X Ding - Available at SSRN 4538709, 2023 - papers.ssrn.com
This study investigates whether and to what extent auditors integrate climate risk into audit
pricing. Using a sample of publicly listed firms from 11 emerging countries between 2010 …
pricing. Using a sample of publicly listed firms from 11 emerging countries between 2010 …
The Effects of Corporate Governance Reforms on Distribution Inequality: Micro Evidence from Japan
J Tajima - Available at SSRN 4764191, 2024 - papers.ssrn.com
The expanding gap between stagnant wages and surging shareholder returns has recently
attracted attention. This study, using the unique institutional setting and data availability in …
attracted attention. This study, using the unique institutional setting and data availability in …
Does options trading affect audit pricing?
We examine the impact of options trading on audit pricing for a sample of US firms over the
period from 2004 to 2021. We find that options trading is significantly and negatively related …
period from 2004 to 2021. We find that options trading is significantly and negatively related …
Determination of Audit Fees Using Support Vector Machine: Evidence from the Tehran Stock Market
Objective: This study explores the determination of audit fees (AF) using Support Vector
Regression (SVR) among companies listed on the Iranian stock market from 2017 to 2021. It …
Regression (SVR) among companies listed on the Iranian stock market from 2017 to 2021. It …