- Tytuł:
- Impact of regulators pressure on auditing timeframe and risk: evidence from the us energy industry
- Autorzy:
- Kochański, M.
- Powiązania:
- https://bibliotekanauki.pl/articles/105930.pdf
- Data publikacji:
- 2014
- Wydawca:
- Centrum Badań i Innowacji Pro-Akademia
- Tematy:
-
regulatory pressure
energy industry
audit risk
audit lag
energy sector
audit timeframes
audit duration
presja regulacyjna
przemysł energetyczny
ryzyko audytu
sektor energetyczny
ramy czasowe audytu - Opis:
- This study examines the impact of regulatory pressure in the U.S. energy industry on auditing timeframe and risk based on a sample of 150 audit fee disclosures from proxy statements, as well as 150 audit reports filed in 2012/2013 with Securities and Exchange Commission. It was found that in economic terms, the impact of moving from a non-regulated to a regulated industry on audit fees is a decrease of those fees by 15%. While the study results indicate that audit fees significantly decrease (increase) when the client firm operates in the regulated energy industry (non-regulated industry), no impact of regulations on audit timeframe is reported.
- Źródło:
-
Acta Innovations; 2014, 11; 5-13
2300-5599 - Pojawia się w:
- Acta Innovations
- Dostawca treści:
- Biblioteka Nauki
Artykuł