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

Michael Arthur FIRTH

Research output: Journal PublicationsJournal Article (refereed)peer-review

115 Citations (Scopus)


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
Issue number3
Publication statusPublished - 1 Apr 1997

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