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All Journal International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Sarah Fitriyani
STIE Kasih Bangsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Corporate Governance and Asymmetry Information in The Relationship Between Big Bath (large and non-recurring charges) and Audit Fees : An Overview Literature To Study Empirical Sri Utami Nurhasanah; Sarah Fitriyani
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 2 (2025): June: International Journal of Business Law, Business Ethic, Business Communica
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i2.343

Abstract

This qualitative literature review explores the role of corporate governance and information asymmetry in the relationship between big bath accounting practices and audit fees. The findings suggest that firms engaging in big bath practices face higher audit fees due to increased audit risk perceived by auditors. Weak corporate governance exacerbates this effect, as auditors need to conduct more in-depth examinations to mitigate the associated risks. In addition, high information asymmetry between management and external stakeholders further increases audit risk, prompting auditors to expand their efforts. This study emphasizes the importance of strong corporate governance in reducing incentives for earnings management and enhancing financial transparency. The implications are significant for audit practice and corporate policy, highlighting the need for firms to strengthen their governance structures and for auditors to consider big bath risk in planning and conducting audits
Co-Authors Sri Utami Nurhasanah