Top Company Officers and Auditor School-ties on Audit Fee: Evidence From Indonesia

Mohammad Nasih, Raden Roro Widya Ningtyas Soeprajitno, Iman Harymawan and John Nowland

SAGE Open, 2023, vol. 13, issue 4, 21582440231209632

Abstract: The purpose of this study is to examine the relationship between top management school-ties represented by the CEO (Chief Executive Officer), CFO (Chief Financial Officer), and the Auditor with the Audit Fee. This study uses 627 observations from companies listed on the Indonesia Stock Exchange from 2010 to 2018 and uses the Ordinary Least Square Regression analysis model. This study finds that the combination of school-ties between CFO and Auditor showed a positive relationship with Audit Fee, while the combination of school-ties between CEO and Auditor did not. This study contributes to literature related to the relationship between school-ties and audit fees of public companies in Indonesia. It is also hoped that it can contribute to the implementation of company policies, management, external parties, named regulators, and investors. This study chose school-ties as a part of social-ties to represent the condition of Top company officers and Auditors ties. JEL Classification: H83, M42, G32, G34

Keywords: top company officers and auditors; school-ties; audit fee; accountability (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:sae:sagope:v:13:y:2023:i:4:p:21582440231209632

DOI: 10.1177/21582440231209632

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