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Audit quality and fees: Evidence from Spain

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dc.contributor.authorGuzmán Raja, Isidoro
dc.contributor.authorRúa Alonso De Corralesc, Enrique
dc.contributor.authorSánchez García, Juan Francisco
dc.contributor.authorGonzález Sánchez, Mariano
dc.date.accessioned2024-05-20T11:24:22Z
dc.date.available2024-05-20T11:24:22Z
dc.date.issued2021
dc.description.abstractThis empirical research uses panel data methodology to find the main factors determining Spanish audit quality. on a sample with more than 60,000 audited companies from 2013 to 2018. Prior to analysing the quality of the audit, we have adjusted the best possible model to the audit fees behaviour in order to extract the abnormal fees. Our dynamic model shows that audited company’s size, the previous year’s audit fees, the years with the same audit firm, the auditor’s opinion, the auditor rotation, the concentration or dedication to the client and the client sector are explanatory factors of audit fees. Further, we find evidence that audit quality improves with number of hours billed for audit work and decreases with sector concentration of auditor and, a novel multiplicative effect, the auditor size by abnormal audit fees, in such a way that the surcharge (abnormal fees) of the big audit firms contribute negatively to improve the audit quality.en
dc.description.versionversión publicada
dc.identifier.doihttps://doi.org/10.1080/02102412.2021.1919959
dc.identifier.issn0210-2412
dc.identifier.urihttps://hdl.handle.net/20.500.14468/11910
dc.journal.issue4
dc.journal.titleRevista española de financiación y contabilidad
dc.journal.volume50
dc.language.isoen
dc.publisherTaylor & Francis
dc.relation.centerFacultad de Ciencias Económicas y Empresariales
dc.relation.departmentEconomía de la Empresa y Contabilidad
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
dc.subject.keywordsAudit fees
dc.subject.keywordsauditor size
dc.subject.keywordsauditor’s opinion
dc.subject.keywordsaudit quality
dc.titleAudit quality and fees: Evidence from Spaines
dc.typejournal articleen
dc.typeartículoes
dspace.entity.typePublication
relation.isAuthorOfPublication1801f9f2-5927-4817-a82f-3baa664d18e1
relation.isAuthorOfPublication.latestForDiscovery1801f9f2-5927-4817-a82f-3baa664d18e1
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