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Document Type

Article

Abstract

Several studies have sought to establish the link between the characteristics of a corporation and the audit fees charged by its auditor. Many studies have tried to discover whether auditor specialization affects audit fees. Other research has attempted to discover the effects of government regulation on fees. The impact of risk on audit fees has also been examined, but has proved to be an elusive topic. This study uses regression analysis to examine the effect of size and financial position on audit fees. The model shows a direct relationship between measures of both assets and revenues and the audit fees that firms are charged.

Publication Date

Spring 2008

Journal Title

Major Themes in Economics

Volume

10

Issue

1

First Page

1

Last Page

12

Copyright

©2008 by Major Themes in Economics

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Language

EN

File Format

application/pdf

Included in

Economics Commons

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