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Economic Research-Ekonomska Istraživanja Volume 33, 2020 - Issue 1
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Research Article

Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits

Juan L. GandíaDepartment of Accounting, Faculty of Economics, University of Valencia, Valencia, Spain
&
David HuguetDepartment of Accounting, Faculty of Economics, University of Valencia, Valencia, SpainCorrespondence[email protected]
Pages 3071-3092 | Received 06 Jun 2019, Accepted 24 Sep 2019, Published online: 23 Oct 2019

Citations (10)

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Read on this site (3)

Sandra Alves. (2023) The impact of managerial ownership on audit fees: Evidence from Portugal and Spain. Cogent Economics & Finance 11:1.
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Isidoro Guzmán-Raja, Mariano González-Sánchez, Enrique Rúa-Alonso-De-Corrales & Juan Francisco Sánchez-García. (2021) Audit quality and fees: Evidence from Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:4, pages 469-492.
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Juan L. Gandía & David Huguet. (2021) Audit fees and earnings management: differences based on the type of audit. Economic Research-Ekonomska Istraživanja 34:1, pages 2628-2650.
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Articles from other publishers (7)

Huishui Su, Yu Lu, Oleksii Lyulyov & Tetyana Pimonenko. (2023) Good Governance within Public Participation and National Audit for Reducing Corruption. Sustainability 15:9, pages 7030.
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Chinedu Francis Egbunike, Ikponmwosa Michael Igbinovia, Kenebechukwu Jane Okafor & Lucy Cecilia Mmadubuobi. (2022) Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria. Asian Journal of Accounting Research 8:1, pages 66-79.
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Juan L. Gandía & David Huguet. (2021) Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs. SAGE Open 11:4, pages 215824402110525.
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Rakia Riguen, Bassem Salhi & Anis Jarboui. (2021) The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity. Scientific Annals of Economics and Business 68:1, pages 97-114.
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Syed Emad Azhar Ali, Fong-Woon Lai, Sadriwala, Kaneez Fatima & S Arockiasamy. (2021) Assessing audit fees: Turnover, inflation & minimum stipend rate. SHS Web of Conferences 124, pages 03004.
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Sandra Alves. 2020. Transforming Corporate Governance and Developing Models for Board Effectiveness. Transforming Corporate Governance and Developing Models for Board Effectiveness 253 280 .
Burak ÖZDOĞAN & Batuhan Fatih MOLLAOĞULLARI. (2020) TÜRKİYE’DE İÇ DENETİM VE BAĞIMSIZ DENETİM İLİŞKİSİNE YÖNELİK YAPILAN LİSANSÜSTÜ TEZ ÇALIŞMALARI ÜZERİNE BİR ARAŞTIRMAA STUDY ON THE GRADUATE THESIS COVERING THE INTERNAL AUDIT AND INDEPENDENT AUDITOR'S RELATIONS IN TURKEY. Muhasebe ve Vergi Uygulamaları Dergisi 13:3, pages 787-817.
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