Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/18703
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Baldacchino, Peter J. | |
dc.contributor.author | Borg, Justin | |
dc.date.accessioned | 2017-04-27T12:47:20Z | |
dc.date.available | 2017-04-27T12:47:20Z | |
dc.date.issued | 2014 | |
dc.identifier.citation | Baldacchino, P. J., & Borg, J. (2014). An analysis of the development of audit fees in Malta. The IUP Journal of Accounting Research and Audit Practices, 13(2), 27-52. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/18703 | |
dc.description.abstract | This paper seeks to assess the development of the pricing of statutory audits in Malta over time, with a view of changes in its determinants, the Global Financial Crisis (GFC) and other potentially significant events. The findings reveal that there seems to be a general difficulty in realigning the audit fee in response to variations in its drivers, with a degree of price rigidity or stickiness being attributed to elements of imperfect competition and imperfect information in the market. The study also suggests the prevalence of implicit contracts between audit firms other than the Big 4 and their audit clients in order to mitigate the increase in audit fees expected since the recent GFC from 2008. Such behavior needs to be studied more deeply to understand its pervasiveness across other microstates. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | IUP | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Accounting firms -- Malta | en_GB |
dc.subject | Financial crises | en_GB |
dc.subject | Auditing -- Standards -- Malta | en_GB |
dc.title | An analysis of the development of audit fees in Malta | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
An Analysis of the Development of audit Fees in Malta.pdf Restricted Access | 217.72 kB | Adobe PDF | View/Open Request a copy |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.