The provision of non-audit services and the pricing of audit fees

Michael Arthur FIRTH

    Research output: Journal PublicationsJournal Article (refereed)

    90 Citations (Scopus)

    Abstract

    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.
    Original languageEnglish
    Pages (from-to)511-525
    Number of pages15
    JournalJournal of Business Finance and Accounting
    Volume24
    Issue number3
    DOIs
    Publication statusPublished - 1 Apr 1997

    Fingerprint

    Pricing
    Audit fees
    Nonaudit services
    Fees
    Legislation
    Auditors
    Payment
    Norway

    Cite this

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    The provision of non-audit services and the pricing of audit fees. / FIRTH, Michael Arthur.

    In: Journal of Business Finance and Accounting, Vol. 24, No. 3, 01.04.1997, p. 511-525.

    Research output: Journal PublicationsJournal Article (refereed)

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