1 |
Brickley, J. A., Lease, R. C., & Smith Jr, C. W. (1988). Ownership structure and voting on antitakeover amendments. Journal of Financial Economics, 20, 267-291. https://doi.org/10.1016/0304-405X(88)90047-5
DOI
|
2 |
Buchner, A., Espenlaub, S., Khurshed, A., & Mohamed, A. (2018). Cross-border venture capital investments: The impact of foreignness on returns. Journal of International Business Studies, 49(5), 575-604. https://doi.org/10.1057/s41267-017-0116-6
DOI
|
3 |
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley Jr, R. A. (2002). Board characteristics and audit fees. Contemporary Accounting Research, 19(3), 365-384. https://doi.org/10.1506/CHWK-GMQ0-MLKE-K03V
DOI
|
4 |
Chan, P., Ezzamel, M., & Gwilliam, D. (1993). Determinants of audit fees for quoted UK companies. Journal of Business Finance & Accounting, 20(6), 765-786. https://doi.org/10.1111/j.1468-5957.1993.tb00292
DOI
|
5 |
Claessens, S., Djankov, S., Fan, J. P., & Lang, L. H. (2002). Disentangling the incentive and entrenchment effects of large shareholdings. The Journal of Finance, 57(6), 2741-2771. https://doi.org/10.1111/1540-6261.00511
DOI
|
6 |
Collier, P., & Gregory, A. (1996). Audit committee effectiveness and the audit fee. European Accounting Review, 5(2), 177-198. https://doi.org/10.1080/09638189600000012
DOI
|
7 |
Conger, J. A., Finegold, D., & Lawler, E. E. (1998). Appraising boardroom performance. Harvard Business Review, 76, 136-164. https://hbr.org/1998/01/appraising-boardroom-performance
|
8 |
Cornett, M. M., Marcus, A. J., Saunders, A., & Tehranian, H. (2007). The impact of institutional ownership on corporate operating performance. Journal of Banking & Finance, 31(6), 1771-1794. https://doi.org/10.1016/j.jbankfin.2006.08.006
DOI
|
9 |
Desender, K. A., Aguilera, R., Crespi-Cladera, R., & Garcia-Cestona, M. (2013). Board characteristics and audit fees: Why ownership structure matters. Strategic Management Journal, 34(7), 823-842. https://doi.org/10.1002/smj.2046
DOI
|
10 |
Crane, A. D., Michenaud, S., & Weston, J. P. (2016). The effect of institutional ownership on payout policy: Evidence from index thresholds. The Review of Financial Studies, 29(6), 1377-1408. https://doi.org/10.1093/rfs/hhw012
DOI
|
11 |
Ettredge, M. L., Scholz, S., & Li, C. (2007). Audit fees and auditor dismissals in the Sarbanes-Oxley era. Accounting Horizons, 21(4), 371-386. https://doi.org/10.2308/acch.2007.21.4.371
DOI
|
12 |
Sharma, D. S., Ananthanarayanan, U., & Litt, B. (2020). CEO compensation, corporate governance, and audit fees: Evidence from New Zealand. International Journal of Auditing, 5(1), 117-141. https://doi.org/10.1111/ijau.12211
DOI
|
13 |
O'Sullivan, N. (1999). Board characteristics and audit pricing pos-Cadbury: A research note. European Accounting Review, 8(2), 253-263. https://doi.org/10.1080/096381899336023
DOI
|
14 |
Raheja, C. G. (2005). Determinants of board size and composition: A theory of corporate boards. Journal of Financial and Quantitative Analysis, 4(8), 283-306. https://doi.org/10.1017/S0022109000002313
DOI
|
15 |
Rahman, M. M., Meah, M. R., & Chaudhory, N. U. (2019). The impact of audit characteristics on firm performance: an empirical study from an emerging economy. The Journal of Asian Finance, Economics, and Business, 6(1), 59-69. https://doi.org/cite/10.13106/jafeb.2019.vol6.no1.59
DOI
|
16 |
Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18(1), 161-190. https://doi.org/10.2307/2490397
DOI
|
17 |
Sudibyo, Y. A., & Jianfu, S. (2016). Political connections, state-owned enterprises, and tax avoidance: An evidence from Indonesia. Corporate Ownership and Control, 13(3), 1-6. https://doi.org/10.22495/cocv13i3c2p2
DOI
|
18 |
Fakoussa, D., & Kabis-Kechrid, L. L. (2020). Socio-Economic Challenges and the Impact of Regional Dynamics on Jordan Employment, Social Cohesion, and International Cooperation-Policy Briefs from the Region and Europe.
|
19 |
Tran, Q. T., Lam, T. T., & Luu, C. D. (2020). Corporate governance and earnings management: A study of Vietnamese listed banks. The Journal of Asian Finance, Economics, and Business, 7(12), 389-395. https://doi.org/10.13106/jafeb.2020.vol7.no12.389
DOI
|
20 |
Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113-142. https://doi.org/10.1016/S0304-405X(99)00018-5
DOI
|
21 |
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
DOI
|
22 |
Fan, J. P., & Wong, T. J. (2005). Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research, 43(1), 35-72. https://doi.org/10.1111/j.1475-679x.2004.00162.x
DOI
|
23 |
Farooq, M. U., Kazim, I., Usman, M., & Latif, I. (2018). Corporate governance and audit fees: Evidence from a developing country. Pakistan Journal of Commerce and Social Sciences (PJCSS), 12(1), 94-110.
|
24 |
Hines, C. S., Masli, A., Mauldin, E. G., & Peters, G. F. (2015). Board risk committees and audit pricing. Auditing: A Journal of Practice & Theory, 34(4), 59-84. https://doi.org/10.2308/ajpt-51035
DOI
|
25 |
Goodwin-Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics, and internal audit. Accounting & Finance, 46(3), 387-404. https://doi.org/10.1111/j.1467-629X.2006.00174
DOI
|
26 |
Goyal, V. K., & Park, C. W. (2002). Board leadership structure and CEO turnover. Journal of Corporate Finance, 8(1), 49-66. https://doi.org/10.1016/S0929-1199(01)00028-1
DOI
|
27 |
Han, S., Kang, T., & Rees, L. (2013). The association between institutional ownership and audit properties. Asia-Pacific Journal of Accounting & Economics, 20(2), 199-222. https://doi.org/10.1080/16081625.2012.748449
DOI
|
28 |
Hung, C. H. D., Jiang, Y., Liu, F. H., Tu, H., & Wang, S. (2017). Bank political connections and performance in China. Journal of Financial Stability, 32, 57-69. https://doi.org/10.1016/j.jfs.2017.09.003
DOI
|
29 |
Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial performance: A review and integrative model. Journal of Management, 15(2), 291-334. https;//doi.org/10.1177/014920638901500208
DOI
|
30 |
World Bank. (2004). Report on the observance of standards and codes (ROSC): Accounting and auditing: Jordan (English). Washington, DC: The World Bank. http://documents.worldbank.org/curated/en/323971468272977829/Report-on-the-observance-of-standards-and-codes-ROSC-accounting-and-auditing-Jorda
|
31 |
Zhang, J. Z., & Yu, Y. (2016). Does board independence affect audit fees? Evidence from recent regulatory reforms. European Accounting Review, 25(4), 793-814. https://doi.org/10.1080/09638180.2015.1117007
DOI
|
32 |
Zureigat, Q. M. (2011). The effect of ownership structure on audit quality: Evidence from Jordan. International Journal of Business and Social Science, 2(10), 38-46. http://www.ijbssnet.com/journals/Vol.%202_No._10%3B_June_2011/6.pdf
|
33 |
Karim, K., Robin, A., & Suh, S. (2016). Board structure and audit committee monitoring: Effects of audit committee monitoring incentives and board entrenchment on audit fees. Journal of Accounting, Auditing & Finance, 31(2), 249-276. https://doi.org/10.1177/0148558X15583412
DOI
|
34 |
Jensen, M. C. (1986). Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review, 76(2), 323-329. https://www.jstor.org/stable/1818789
|
35 |
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831-880. https://doi.org/10.1111/j.1540-6261.1993.tb04022
DOI
|
36 |
Jizi, M., & Nehme, R. (2018). Board monitoring and audit fees: the moderating role of CEO/chair dual roles. Managerial Auditing Journal, 33(2), 217. https://doi.org/10.1108/MAJ-10-2016-1464
DOI
|
37 |
Johl, S., Subramaniam, N., & Zain, M. M. (2012). Audit committee and CEO ethnicity and audit fees: some Malaysian evidence. The International Journal of Accounting, 47(3), 302-332. https://doi.org/10.1016/j.intacc.2012.07.002
DOI
|
38 |
Kane, G. D., & Velury, U. (2004). The role of institutional ownership in the market for auditing services: an empirical investigation. Journal of Business Research, 57(9), 976-983. https://doi.org/10.1016/S0148-2963(02)00499-X
DOI
|
39 |
Kashif, M., & Zia ur Rehman, D. (2020). The board size and board composition impact on financial performance: An evidence from the Pakistani and Chinese listed banking sector. The Journal of Asian Finance, Economics, and Business, 7(4), 81-95. https://doi.org/10.13106/jafeb.2020.vol7.no4.81
DOI
|
40 |
Khan, A. R., Hossain, D. M., & Siddiqui, J. (2011). Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting, 27(1), 125-131. https://www.academia.edu/24618831/Corporate_ownership_concentration_and_audit_fees_The_case_of_an_emerging_economy
DOI
|
41 |
Leuz, C., & Oberholzer-Gee, F. (2006). Political relationships, global financing, and corporate transparency: Evidence from Indonesia. Journal of Financial Economics, 81(2), 411-439. https://doi.org/10.1016/j.jfineco.2005.06.006
DOI
|
42 |
Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory, 22(2), 17-32. https://doi.org/10.2308/aud.2003.22.2.17
DOI
|
43 |
Abdel-Khalik, A. R. (1993). Why do private companies demand auditing? A case for organizational loss of control. Journal of Accounting, Auditing & Finance, 8(1), 31-52. https://doi.org/10.1177/0148558X9300800103
DOI
|
44 |
Abdullah, A.M., Naser, K., & Al-Enazi, N. (2017). An empirical investigation of factors affecting audit fees: evidence from Kuwait. International Advances in Economic Research, 23(3), 333-347. https://doi.org/10.1007/s11294-017-9649-5
DOI
|
45 |
Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics, 37(3), 315-342. https://doi.org/10.1016/j.jacceco.2004.01.004
DOI
|
46 |
Ariningrum, I., & Diyanty, V. (2017). The impact of political connections and the effectiveness of the board of commissioner and audit committees on audit fees. Australasian Accounting, Business and Finance Journal, 11(4), 53-70. http://dx.doi.org/10.14453/aabfj.v11i4.5
DOI
|
47 |
Kuang, X. (2011). Board characteristics and higher audit quality-Evidence from Chinese listed companies. Paper presented at the MSIE 2011, Harbin, China, 8-11 Jan 2011 (pp. 348-352). https://doi.org/10.1109/MSIE.2011.5707733
DOI
|
48 |
Lee, J. (2009). Executive performance-based remuneration, performance change, and board structures. The International Journal of Accounting, 44(2), 138-162. https://doi.org/10.1016/j.intacc.2009.03.002
DOI
|
49 |
Li, B., & Wang, P. (2006). Board characteristics and ratios of audit fee to asset. China Accounting Review, 1(2), 105-118. https://doi.org/10.1016/j.cjar.2012.10.001
DOI
|
50 |
Lin, Z. J., & Liu, M. (2009). The impact of corporate governance on auditor choice: Evidence from China. Journal of International Accounting, Auditing, and Taxation, 18(1), 44-59. https://doi.org/10.1016/j.intaccaudtax.2008.12.005
DOI
|
51 |
Mitra, S., Hossain, M., & Deis, D. R. (2007). The empirical relationship between ownership characteristics and audit fees. Review of Quantitative Finance and Accounting, 28(3), 257-285. https://doi.org/10.1007/s11156-006-0014-7
DOI
|
52 |
Monks, R., & Minow, N. (1995). Corporate governance. Cambridge, MA: Blackwell Publishers.
|
53 |
Niemi, L. (2005). Audit effort and fees under concentrated client ownership: Evidence from four international audit firms. The International Journal of Accounting, 40(4), 303-323. https://doi.org/10.1016/j.intacc.2005.09.006
DOI
|
54 |
Brennan, M. J., & Cao, H. H. (1997). International portfolio investment flows. The Journal of Finance, 52(5), 1851-1880. https://doi.org/10.1111/j.1540-6261.1997.tb02744.x
DOI
|
55 |
Nurjanah, F., & Sudaryati, E. (2019). The effect of political connection and effectiveness of audit committee on audit fee. The Indonesian Accounting Review, 9(2), 227-234. https://doi.org/10.14414/tiar.v9i2.1848
DOI
|
56 |
Ben Ali, C., & Lesage, C. (2013). Financial auditors facing agency conflicts: An audit fees determinants study in France. Comptabilite Controle Audit, 19(1), 59-89. https://www.cairn.info/revue-comptabilite-controle-audit-2013-1-page-59.htm
DOI
|
57 |
Berger, P. G., Ofek, E., & Yermack, D. L. (1997). Managerial entrenchment and capital structure decisions. The Journal of Finance, 52(4), 1411-1438. https://doi.org/10.1111/j.1540-6261.1997.tb01115
DOI
|
58 |
Bliss, M. A., Muniandy, B., & Majid, A. (2007). CEO duality, audit committee effectiveness, and audit risks. Managerial Auditing Journal, 22(7), 716-728. https://doi.org/10.1108/02686900710772609
DOI
|
59 |
Boo, E. F., & Sharma, D. (2008). Effect of regulatory oversight on the association between internal governance characteristics and audit fees. Accounting & Finance, 48(1), 51-71. https://doi.org/10.1111/j.1467-629X.2007.00229.x
DOI
|