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 …

Environmental policy and audit pricing

MK Rabarison, I Siraj, B Wang - Journal of Business Finance & …, 2020 - Wiley Online Library
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 …

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 …

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 …

Does options trading affect audit pricing?

MJ Ali, B Balachandran, HN Duong… - Journal of Business …, 2024 - Wiley Online Library
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 …

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 …