TY - JOUR
T1 - The provision of non-audit services and the pricing of audit fees
AU - FIRTH, Michael Arthur
PY - 1997/4/1
Y1 - 1997/4/1
N2 - There have been a number of studies examining audit fees and this research has covered various nations. Recent legislation in Norway requires a company to disclose information on the audit fee and the fees for non-audit services paid to its auditor. Using this data, models of audit fee structure are developed. As with other studies, the size of the company is a major determinant of the audit fee. Payments for non-audit services are positively and significantly associated with audit fees; this relationship is difficult to explain although it parallels some research in the United States. Overall, the models explain about 75 per cent of the variability in audit fees.
AB - There have been a number of studies examining audit fees and this research has covered various nations. Recent legislation in Norway requires a company to disclose information on the audit fee and the fees for non-audit services paid to its auditor. Using this data, models of audit fee structure are developed. As with other studies, the size of the company is a major determinant of the audit fee. Payments for non-audit services are positively and significantly associated with audit fees; this relationship is difficult to explain although it parallels some research in the United States. Overall, the models explain about 75 per cent of the variability in audit fees.
UR - http://commons.ln.edu.hk/sw_master/2272
UR - http://www.scopus.com/inward/record.url?scp=0000426728&partnerID=8YFLogxK
U2 - 10.1111/1468-5957.00118
DO - 10.1111/1468-5957.00118
M3 - Journal Article (refereed)
SN - 0306-686X
VL - 24
SP - 511
EP - 525
JO - Journal of Business Finance and Accounting
JF - Journal of Business Finance and Accounting
IS - 3
ER -