Please use this identifier to cite or link to this item: https://ruomoplus.lib.uom.gr/handle/8000/1911
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dc.contributor.authorNerantzidis, Mihailel
dc.contributor.authorKoutoupis, Andreasel
dc.contributor.authorDrogalas, Georgeel
dc.contributor.authorVadasi, Christinael
dc.contributor.authorMitskinis, Dimitriosel
dc.date.accessioned2024-12-04T15:26:46Z-
dc.date.available2024-12-04T15:26:46Z-
dc.date.issued2023-
dc.identifier.urihttps://ruomoplus.lib.uom.gr/handle/8000/1911-
dc.description.abstractOver the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of knowledge regarding this research area. To fill this gap this study presents a comprehensive systematic and objective review of existing research on the interaction between ACs and AFs. Using a sample of 78 articles, we find that most studies are empirical and country-specific and focus on developed markets in Europe and America. We also find that the majority of the examined papers use quantitative research methods by employing demand and supply theory either implicitly or explicitly. Further, we develop a categorization scheme, allocating the previous studies to six research themes (i.e. Composition, Diligence, Discrimination, Disclosure, Presence of (strong) AC and Compensation) and ten sub-themes. We then analyze each theme and its sub-themes providing details regarding its importance and impact on AFs and show that Diligence and Discrimination remain underexplored. Finally, we outline some potentially fruitful avenues for future research.el
dc.language.isoenel
dc.relation.ispartofCogent Business & Managementel
dc.subjectFRASCATI__Social sciences__Economics and Business__Accountingel
dc.titleImpact of the audit committee on audit fees: A review and future research agendael
dc.typejournal articleel
dc.identifier.doi10.1080/23311975.2023.2238976-
dc.identifier.scopus2-s2.0-85167355730-
dc.identifier.urlhttps://api.elsevier.com/content/abstract/scopus_id/85167355730-
dc.relation.issn2331-1975el
dc.description.volume10el
dc.description.issue2el
dc.description.startpage2238976el
dc.contributor.departmentDepartment of Accounting & Financeel
dc.contributor.departmentDepartment of Business Administrationel
dc.contributor.departmentDepartment of Business Administrationel
item.grantfulltextopen-
item.openairecristypehttp://purl.org/coar/resource_type/c_6501-
item.openairetypejournal article-
item.fulltextWith Fulltext-
item.languageiso639-1en-
item.cerifentitytypePublications-
crisitem.journal.journalissn2331-1975-
crisitem.author.deptUniversity of Macedonia-
crisitem.author.deptUniversity of Macedonia-
crisitem.author.deptUniversity of Macedonia-
crisitem.author.deptUniversity of Macedonia-
crisitem.author.departmentDepartment of Accounting & Finance-
crisitem.author.departmentDepartment of Business Administration-
crisitem.author.departmentDepartment of Business Administration-
crisitem.author.orcid0000-0002-5689-2875-
crisitem.author.orcid0000-0001-8196-6971-
crisitem.author.orcid0000-0001-6174-2874-
crisitem.author.orcid0000-0002-6893-346X-
crisitem.author.facultySchool of Business Administration-
crisitem.author.facultySchool of Business Administration-
crisitem.author.facultySchool of Business Administration-
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