Iman Harymawan, Nurhaliza Sani, Adib Minanurohman, Rohami Shafie
{"title":"外聘审计师与审计委员会之间的学校联系:印度尼西亚审计费用的证据","authors":"Iman Harymawan, Nurhaliza Sani, Adib Minanurohman, Rohami Shafie","doi":"10.1108/jaee-09-2022-0257","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the monitoring and executive functions within companies moderate this relationship.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>This study employs a regression analysis model on a sample of companies listed on the Indonesia Stock Exchange from 2016 to 2019, followed by additional analyses using high-low growth and tech samples, as well as robustness tests involving coarsened exact matching (CEM) and Heckman’s (1979) theory to address potential causality issues.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>This study reveals that school ties between external auditors and audit committees positively influence audit fee. The audit committee size weakens this relationship, while the presence of an internal audit enhances it.</p><!--/ Abstract__block -->\n<h3>Research limitations/implications</h3>\n<p>This research contributes to the literature related to the relationship between school ties and audit fee in Indonesian public companies, providing insights for stakeholders and informing company policies. It aims to increase awareness of the significance of school ties among Indonesian companies.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This research fills a knowledge gap by examining the link between audit committee-external auditor relationships and audit fees, aiming to generate new insights and empirical evidence to inform future research and regulatory decisions.</p><!--/ Abstract__block -->","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":3.2000,"publicationDate":"2024-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"School ties between external auditors and audit committee: evidence from the audit fee in Indonesia\",\"authors\":\"Iman Harymawan, Nurhaliza Sani, Adib Minanurohman, Rohami Shafie\",\"doi\":\"10.1108/jaee-09-2022-0257\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the monitoring and executive functions within companies moderate this relationship.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>This study employs a regression analysis model on a sample of companies listed on the Indonesia Stock Exchange from 2016 to 2019, followed by additional analyses using high-low growth and tech samples, as well as robustness tests involving coarsened exact matching (CEM) and Heckman’s (1979) theory to address potential causality issues.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>This study reveals that school ties between external auditors and audit committees positively influence audit fee. The audit committee size weakens this relationship, while the presence of an internal audit enhances it.</p><!--/ Abstract__block -->\\n<h3>Research limitations/implications</h3>\\n<p>This research contributes to the literature related to the relationship between school ties and audit fee in Indonesian public companies, providing insights for stakeholders and informing company policies. 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School ties between external auditors and audit committee: evidence from the audit fee in Indonesia
Purpose
This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the monitoring and executive functions within companies moderate this relationship.
Design/methodology/approach
This study employs a regression analysis model on a sample of companies listed on the Indonesia Stock Exchange from 2016 to 2019, followed by additional analyses using high-low growth and tech samples, as well as robustness tests involving coarsened exact matching (CEM) and Heckman’s (1979) theory to address potential causality issues.
Findings
This study reveals that school ties between external auditors and audit committees positively influence audit fee. The audit committee size weakens this relationship, while the presence of an internal audit enhances it.
Research limitations/implications
This research contributes to the literature related to the relationship between school ties and audit fee in Indonesian public companies, providing insights for stakeholders and informing company policies. It aims to increase awareness of the significance of school ties among Indonesian companies.
Originality/value
This research fills a knowledge gap by examining the link between audit committee-external auditor relationships and audit fees, aiming to generate new insights and empirical evidence to inform future research and regulatory decisions.