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.
Major Themes in Economics
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"The Determinants of Audit Prices for Financial Services Institutions in the United States,"
Major Themes in Economics: Vol. 10
, Article 3.
Available at: https://scholarworks.uni.edu/mtie/vol10/iss1/3