Article Title
The Determinants of Audit Prices for Financial Services Institutions in the United States
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
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Language
en
File Format
application/pdf
Recommended Citation
Swanson, Kevin
(2008)
"The Determinants of Audit Prices for Financial Services Institutions in the United States,"
Major Themes in Economics, 10, 1-12.
Available at:
https://scholarworks.uni.edu/mtie/vol10/iss1/3