Date of Publication

2-16-2022

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Honor/Award

Nominee for Best Thesis

Thesis Advisor

Mark Vincent Bendo

Defense Panel Chair

Florenz Tugas

Defense Panel Member

Rodiel C. Ferrer
Jerwin B. Tubay

Abstract/Summary

The audit quality of various entities can be affected by numerous factors, one of which may be audit committee characteristics. This paper examines the effect of audit committee characteristics on audit fees and audit opinion with audit committee gender as a moderating variable. Using a sample of non-banking and non-financial PSE-listed firms from the period of 2014-2018, this study looks into how these audit committees’ characteristics affect the audit quality proxied by audit fees and audit opinions. A panel regression model analysis and moderated regression analysis will be conducted on these samples of firms. The researchers hypothesize that independent variables, specifically the audit committee's financial expertise, size, independence, experience, and meeting frequency, have a significant effect on audit fees and audit opinion along with the implication of gender present in the audit committee. Additionally, non-audit fees, return on assets, current ratio, financial leverage, cash flow from operations, incurrences of loss, market to book value ratio, and percentage change in sales.

Abstract Format

html

Language

English

Keywords

Audit committees; Audit committees—Sex differences; Audit committees—Fees; Auditing

Upload Full Text

wf_yes

Embargo Period

2-16-2022

Download

Share

COinS