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The Pricing Of Audit Services: Evidence From Romania


  • Atanasiu Pop

    () (Babes-Bolyai University of Cluj-Napoca)

  • Oana - Raluca Iosivan



The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon external audit fees. An audit fee model is used to examine the effect of audit clientsize, client complexity, and the size of the audit firm on the amount of audit fees for asample of audit engagements performed in the tow of Romanian major counties. Thestudy’s results indicate that the amount of external audit fees is significantlyinfluenced by the audit client size, by the amount of turnover, by the number ofemployees. This study is original since it is the first to empirically investigate factorsinfluencing the pricing of audit services in on Romanian audit fee market.

Suggested Citation

  • Atanasiu Pop & Oana - Raluca Iosivan, 2008. "The Pricing Of Audit Services: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-21.
  • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:21

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    References listed on IDEAS

    1. Begoña Giner Inchausti, 1997. "The influence of company characteristics and accounting regulation on information disclosed by Spanish firms," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 45-68, May.
    2. Debreceny, Roger & Rahman, Asheq, 2005. "Firm-specific determinants of continuous corporate disclosures," The International Journal of Accounting, Elsevier, vol. 40(3), pages 249-278.
    3. Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
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    5. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
    6. T. E. Cooke, 1998. "Regression Analysis in Accounting Disclosure Studies," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 209-224, February.
    7. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    8. Street, Donna L. & Gray, Sidney J. & Bryant, Stephanie M., 1999. "Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs," The International Journal of Accounting, Elsevier, vol. 34(1), pages 11-48.
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    Cited by:

    1. Oana Raluca Ivan, 2011. "Audit Fee Econometrical Models An Overview Of The Auditing Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-20.

    More about this item


    Romania; Auditor’s fees; External auditing; Auditors; Modelling;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services


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