Unravelling the relationship between CEO succession origin and audit fees: the moderating role of educational reputation

What is it about?

This study explores the relationship between CEO succession origin, educational reputation, and audit fees in Indonesian non-financial companies. The findings reveal that internal CEO succession is positively linked to higher audit fees, and this relationship is influenced by the CEO's educational reputation. The impact is stronger in larger firms, those with accounting expert CEOs, and firms audited by non-Big4 firms. The study contributes to understanding audit fee determinants, especially in developing countries like Indonesia, and highlights the importance of CEO succession origin in audit quality.

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