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The Provision of Non-audit Services and the Pricing of Audit Fees


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  • Michael Firth

    (Lingnan College, Hong Kong)

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    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. Copyright Blackwell Publishers Ltd 1997.

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    Article provided by Wiley Blackwell in its journal Journal of Business Finance & Accounting.

    Volume (Year): 24 (1997-04)
    Issue (Month): 3 ()
    Pages: 511-525

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    Handle: RePEc:bla:jbfnac:v:24:y:1997-04:i:3:p:511-525

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    Cited by:
    1. Thomas G. Calderon & Emeka Ofobike, 2008. "Determinants of client-initiated and auditor-initiated auditor changes," Managerial Auditing Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 23(1), pages 4-25, January.
    2. Arrunada, Benito, 1999. "The provision of non-audit services by auditors let the market evolve and decide," International Review of Law and Economics, Elsevier, Elsevier, vol. 19(4), pages 513-531, December.
    3. Niemi, Lasse, 2005. "Audit effort and fees under concentrated client ownership: Evidence from four international audit firms," The International Journal of Accounting, Elsevier, vol. 40(4), pages 303-323.
    4. Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 1060301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. L. Van De Velde & I. De Beelde, 2009. "Audit- and non-audit fees and company characteristics in Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration 09/589, Ghent University, Faculty of Economics and Business Administration.
    6. Sophie Audousset-Coulier, 2006. "L'influence du gouvernement d'entreprise et du co-commissariat aux comptes sur la détermination des honoraires d'audit des sociétés cotées françaises," Post-Print halshs-00548082, HAL.
    7. Seetharaman, Ananth & Gul, Ferdinand A. & Lynn, Stephen G., 2002. "Litigation risk and audit fees: evidence from UK firms cross-listed on US markets," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 33(1), pages 91-115, February.
    8. Noel O'Sullivan, 2000. "The Determinants of Non-Executive Representation on the Boards of Large UK Companies," Journal of Management and Governance, Springer, Springer, vol. 4(4), pages 283-297, December.
    9. Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012. "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 53(1), pages 136-166.
    10. Noel O'Sullivan, 1999. "Board characteristics and audit pricing post-Cadbury: a research note," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 253-263.


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