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.

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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.

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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.

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