Dose Listed Jordanian Manufacturing Firms’ Profitability and Size Affecting External Audit Fees?
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2017, Vol 7, Issue 9
Abstract
The external audit services and fees charged by clients to their auditors are clearly of benefit to both clients and auditors: Clients are legally required to have their financial statements audited and desire the fees they pay to be plausible, auditors render such services and care to ensure that the fees they charge are enough to qualify a favorable and pleasant service to be provided (Kikhia, 2014). What distinguish the current investigation is the empirically examination of profitability and size and how affecting the external audit fees in industrial sector in Jordan for a total of five years, also the current investigation is prompted by the absence of studies on auditing and consulting expenses in Jordan, especially in manufacturing sector, which leads in this study to examine the effect of Profitability and size of listed Jordanian Manufacturing firms on External Audit Fees. To achieve this target the study used quantitative techniques by using the (Eviews) software during the period from 2010 to 2015. The outcomes showed that there is no significant effect of return on asset (ROA) of listed Jordanian Manufacturing firms separately on external audit fees, also, there is a significant effect of size of listed Jordanian Manufacturing firms separately on external audit fees, and finally, there is a significant effect of Profitability and size of listed Jordanian Manufacturing firms jointly on external audit fees
Authors and Affiliations
Lina Hani Warrad
Keywords
Related Articles
- EP ID EP645067
- DOI 10.6007/IJARBSS/v7-i9/3312
- Views 146
- Downloads 0
The Relationship between Religious Tolerance and Ethnic Relation Practices among Multi-Ethnic Youth in Malaysia
The study aims to examine the level of religious tolerance, the level of practice in ethnic relations and the relationships between religious tolerance and ethnic relation practices among multi-ethnic youth in Malaysia....
Al-Syatibi Approach in Fatwa Standardizations and its Effect of States’ Fatwa Committee
Al-Syatibi is a figure and has written extensively on the understanding of the sources of Islamic law to make ijtihad union. Among them is connecting maqasid sharia element (Islamic law objectives) into a source of legal...
Comparison of Psychological Readiness Factors among the Collegiate Armed Uniform
Psychological readiness to endure the difficulty during training and battlefield is essential to develop a mentally strong armed uniform recruit. In order to assess their current psychological enthusiasm of armed uniform...
Factors of Disapproving of Early Marriage in Malaysia
Early marriage is defined as the marriage between two people in which one or both parties are younger than 18 years of age. Early marriages are also an option for parents as they can protect their daughter's dignity. In...
The Effect of Employee-Based Brand Equity on Organizational Citizenship Behavior: The Mediating Role of Job Satisfaction
Despite the limited financial resources in Jordan; the sector of higher education plays strategic and significant role in leveraging the economics wheel, knowledge and social level of the Jordanian citizens. Based on tha...