Executive compensation contracts may influence financial reporting quality, and the CFO plays a key role in preparing the financial statements. This study examines whether the structure and components of CFO compensation are associated with audit ris...
This study undertook a critical examination of Ontario’s extended producer responsibility scheme for the residential “Blue Box” recycling program, specifically examining the relationship between packaging fee rates and material-specific recycling rat...
The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emergin...
The composition elements of the earthwork allocation system (excavation project, filling project, transfer yard, waste disposal yard, and material yard) and the relationship between material flow were analyzed. Based on the construction of calculatio...
Variable annuities, as a class of retirement income products, allow equity market exposure for a policyholder’s retirement fund with optional guarantees to limit the downside risk of the market. Management fees andguarantee insurance fees are c...
China’s sewage treatment standards have been gradually improving, yet there is a widening gap between sewage treatment fees and actual costs. This discrepancy, where the fees for sewage treatment are lower than the actual operational expenses,...
In An Introduction to Probability Theory and its Applications, W. Feller established a way of ending the St. Petersburg paradox by the introduction of an entrance fee, and provided it for the case in which the game is played with a fair coin. A natur...
We find that risk management committees and BIG4 audit firms contribute to audit fees. We use observations of 895 companies registered in Indonesia for 2014–2018, and to answer our hypothesis we used ordinary least squares analysis. The results show...
Lack of stable and dedicated funding has been a primary challenge for municipalities in the United States to implement effective stormwater management programs. Stormwater utility fees (SUFs), as user fees, are an alternative dedicated revenue source...
We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014–2018, and moderated regression analysis is used for statistical an...
Urbanization leads to the growth of impervious surfaces, which increases surface runoff, causing pluvial and flash flood phenomena. Furthermore, it significantly limits the infiltration of stormwater into the ground; this, in turn, reduces groundwate...
Taiwan will levy a carbon fee starting in 2025, according to the three-tier carbon accounting model and carbon emissions inventory measures. On 21 October 2024, Taiwan’s Ministry of Environment announced the carbon fee and that Taiwan had offic...
This study undertook a critical examination of the relationship between perception of environmental harm and consumer willingness to pay for environmental handling fees (EHF). This analysis was supplemented by asking study participants to indicate un...
This study investigates the association among management fees, ESG scores, and investment performance of ESG funds in China. It explores the significance of comprehending the cost–benefit analysis and long-term yields associated with sustainabl...
By constructing a staggered difference-in-differences model, we examined the effect of the high-speed railway opening on audit fees and its mechanism. The high-speed railway opening significantly reduces audit fees, and the inhibitory effect is more...
Variable annuities (VAs) and other long-term equity-linked insurance products are typically difficult to hedge in the incomplete markets. A state-dependent fee tied with market volatility for VAs is designed to contribute the risk-sharing mechanism b...
Ports and waterways are integral components of the maritime transport system, facilitating global trade and logistics. Governments, ports, and service providers levy charges on vessels for the use of fairways, port access, and associated services. Th...
Traffic stops and tickets often have far-reaching consequences for poor and marginalized communities, yet resulting fines and fees increasingly fund local court systems. This paper critically explores who bears the brunt of traffic fines and fees in...
Professional football clubs invest vast amounts of money in the recruitment of players. This article presents the latest advances in statistical modeling of the factors that market actors take into consideration to determine the transfer prices of pr...
Billions of euros are invested every year by professional football clubs for the recruitment of players. How do market actors decide prices? This paper presents an econometric model unveiling the key factors coming into play in determining fees on th...
The construction of ecological civilization is an important requirement to realize high-quality development of the economy. Over recent decades, natural disasters, global warming, and other ecological problems have occurred frequently, and countries...
Dysphagia is any impairment of swallowing that compromises the safety, efficiency, or adequacy of nutritional or liquid intake. It is common in children, especially in some clinical populations, and may result in failure to thrive and respiratory pro...
The financial market, including the fund market, has an increasingly important role in facilitating sustainable economic development. In this study, we examine whether investors react rationally to fund fees through the investigation of the impact of...
This study explores strategies for dynamic pricing and flexible refund fee setting in railway line services, aiming to optimize ticket sales revenue by integrating refund mechanisms into the revenue management framework. By introducing a consistent c...
Green innovation is an important approach to achieving ecologically sustainable development. However, the paradox surrounding enterprises’ willingness to engage in green innovation persists in discussions. Using a sample of listed firms from 20...
As environmental governance becomes increasingly important to capital-market risk oversight, local government environmental auditing may affect not only public-sector accountability but also private auditors’ risk assessments and pricing decisi...
This study models the auditor–client relationship as a strategic game shaped by two-sided information asymmetry and examines how this structure influences key audit outcomes, namely audit delay and audit fees, in Türkiye. Using a game-theo...
Corporate digital disclosure has become increasingly common, but digital narratives may not always be supported by observable digital investment. This study examines whether auditors price this narrative–substance mismatch. Using Chinese A-shar...
At present, most of China’s waste electrical and electronic equipment (hereafter referred to as WEEE) flow into the informal recycling sector, which has no official disassembly certification. To regulate the WEEE recycling industry, the policy...
As corporate accountability, credibility, transparency, and stakeholders’ trust continue to attract global attention, this study examines how corporate reputation influences audit fees and whether audit fees, in turn, shape reputation. Hence, t...
The Ethereum blockchain network enables transaction processing and smart-contract execution through levies of transaction fees, commonly known as gas fees. This framework mediates economic participation via a market-based mechanism for gas fees, perm...
It can be challenging to set protected area entrance fees without information on how much visitors are willing to pay. It is particularly difficult for agencies managing multiple sites to set fees without conducting surveys at each location. In order...
Environmental, social, and governance (ESG) disclosure has become increasingly important in corporate reporting and accountability; however, evidence regarding its implications for audit pricing remains mixed and is particularly limited in emerging m...
20 December 2021
China has been making efforts in nature conservation by developing a new national park system. Setting a fee-based entrance policy for the newly established national parks can be challenging without information on visitors’ willingness to pay (...
This paper examines how and to what degree government policies of garbage fees and voluntary source separation programs, with free indoor containers and garbage bags, can affect the effectiveness of municipal solid waste (MSW) management, in the sens...
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used...
Carbon fees are scheduled to be levied in Taiwan, posing unprecedented challenges for the steel industry, given its high emissions and risk of carbon leakage. This study explores the potential impact of this policy on steel industry performance by in...
This study investigates the impact of enterprise digital transformation through information and communication technology (ICT) on auditing fees. Based on data from publicly listed companies in China and employing information asymmetry theory, the res...
Visuoperceptual evaluation of fiberoptic endoscopic evaluation of swallowing (FEES) is a commonly used assessment in dysphagia or swallowing disorders. Currently, no international consensus exists regarding which visuoperceptual measures to use for t...
The COVID-19 pandemic is accelerating the rapid development of the digital economy. Previous studies have indicated that shipping fees are essential in delivery strategies and significantly impact order generation rates. According to market research,...
From fiscal year 2020, Korea has required a listed company that has kept the same auditor for six consecutive years to accept an auditor chosen by the securities regulator and keep it for three years. This study estimates what the rule costs and what...
Since executive stock options may give rent-seeking incentives to CEOs, CEOs with stock options are likely to misallocate corporate resources to seek personal gains, which in turn may lead to a decrease in firm value. High-quality audit services can...
ESG washing, as an organizational decoupling behavior, refers to enterprises strategically disclosing environmental information to obscure their actual ESG performance, which not only elevates audit risks but also increases uncertainty in audit prici...
This study aimed to investigate the impact of parent companies and other multiple large shareholders (MLSs) on the audit fees in Japanese firms, where stakeholder-oriented corporate governance is adopted. In such a firm, monitoring by many stakeholde...
The criminal justice system routinely imposes financial sanctions on probation clients. These fines, fees, and restitution debts often amount to more than what many clients can reasonably afford to pay. Until recently, Massachusetts courts have incar...
Under the influence of the extreme climate, South China frequently experiences a seasonally arid climate, resulting in seasonal water shortages, and threatening local food and water security. To cope with climate change, agricultural water-saving is...
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between...
The introduction of the new tuition fee regime in the UK academic session 2012–2013 has resulted in concerns in the Higher Education (HE) community that students’ expectations may become unmanageable. Previous research has explored the expectations a...
The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies...
Willingness to pay (WTP) is a foundation of payment for environmental services (PES) and varies according to different stakeholders. Because of its high-quality environment, numerous inns have appeared around Erhai Lake, which has become the inn sect...
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