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All Journal Advances in Applied Accounting Research Advances in Managerial Auditing Research
Hamzah Ahmad
Universitas Muslim Indonesia, Indonesia
Economics, Econometrics & Finance

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Negotiating Audit Fees: Strategies for Achieving Fair and Equitable Pricing in Audit Engagements Hamzah Ahmad; Muslim Muslim
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.272

Abstract

Purpose: This study explores the complexity of audit fee negotiations and their impact on audit quality and independence. The study also highlights factors influencing the negotiation process, such as client characteristics, industry dynamics, and regulatory requirements. Research Design and Methodology: This study applies a systematic approach to analyze and synthesize qualitative data from scholarly articles and other relevant sources related to audit fee negotiations. Findings and Discussion: The results show that client size, complexity, and industry competition are essential in determining audit fees. Auditors should customize fee structures based on client-specific needs and industry sector dynamics. In addition, transparency, communication, and trust-building are essential in creating constructive negotiations. This research also reveals the potential impact of fee negotiations on audit quality and independence. Findings and Discussion: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence. Implications: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence.
Exploring the Nexus between Internal Control Structures and Good Corporate Governance Hamzah Ahmad; Muslim Muslim
Advances in Applied Accounting Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.311

Abstract

Purpose: This study examines the impact of internal control effectiveness on organizational performance, with a focus on the mediating role of governance mechanisms. It aims to explore how internal controls contribute to transparency, accountability, and overall quality of governance. Research Design and Methodology: The study employs a mixed-method approach, combining empirical analysis and theoretical perspectives from corporate governance and organizational behavior. Data were collected through a literature review, case studies, and statistical analysis of financial performance metrics to assess the relationship between internal controls and governance outcomes. Findings and Discussion: The results indicate a positive correlation between internal control effectiveness and financial reporting quality. Strong control mechanisms enhance transparency and accountability, while governance elements such as board oversight, organizational culture, and stakeholder engagement influence internal control practices. The study also finds that internal controls mediate the relationship between governance mechanisms and organizational performance, reinforcing the link between governance, risk management, and performance. Implications: The findings suggest that organizations should prioritize board composition, independence, and expertise while fostering a culture of integrity and accountability. These insights contribute to the field of corporate governance research and underscore the importance of interdisciplinary approaches. Future studies should explore industry-specific governance challenges and the role of technology in internal control systems.
Co-Authors Muslim Muslim