Top Company Officers and Auditor School-ties on Audit Fee: Evidence From Indonesia

被引：1
|
作者：
Nasih, Mohammad [1 ,3 ]
Soeprajitno, Raden Roro Widya Ningtyas [1 ]
Harymawan, Iman [1 ]
Nowland, John [2 ]
机构：
[1] Univ Airlangga, Surabaya, Indonesia
[2] Illinois State Univ, Normal, IL USA
[3] Univ Airlangga, Fac Econ & Business, Dept Accountancy, Jl Airlangga 4-6, Surabaya 60186, Indonesia
来源：
SAGE OPEN | 2023年 / 13卷 / 04期
关键词：
top company officers and auditors; school-ties; audit fee; accountability; SOCIAL TIES; POLITICAL CONNECTIONS; NONAUDIT SERVICES; FIRM; QUALITY; PROVISION; COMMITTEE; PARTNERS; IMPACT; INDEPENDENCE;
D O I：
10.1177/21582440231209632
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
The purpose of this study is to examine the relationship between top management school-ties represented by the CEO (Chief Executive Officer), CFO (Chief Financial Officer), and the Auditor with the Audit Fee. This study uses 627 observations from companies listed on the Indonesia Stock Exchange from 2010 to 2018 and uses the Ordinary Least Square Regression analysis model. This study finds that the combination of school-ties between CFO and Auditor showed a positive relationship with Audit Fee, while the combination of school-ties between CEO and Auditor did not. This study contributes to literature related to the relationship between school-ties and audit fees of public companies in Indonesia. It is also hoped that it can contribute to the implementation of company policies, management, external parties, named regulators, and investors. This study chose school-ties as a part of social-ties to represent the condition of Top company officers and Auditors ties.JEL Classification: H83, M42, G32, G34
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收藏
页数：13
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