Audit Fee Econometrical Models An Overview Of The Auditing Research Literature
Our research intends to present a literature review on studies regarding theaudit fee and its cost behavioral in relation to the audit process. The purpose of the paperis to enhance and synthesize the main results of auditing research literature impendingaudit fee approximation. Hence, our analysis requires a literature review methodology.We start by introducing the concept of audit fee; the first part of the paper follows the shifttaking place in the cost behavior of audit in a diachronic study methodology. The main partof the paper discusses empirical studies on audit fee by closely analyzing their researchdesign, the employed research methodology and the obtained results. The originality of thestudy, its contribution relies in a consisting and comprehensive overview on papers inauditing research literature that presents audit fee through an empirical approach. Whenin comes to the importance and reliability of such studies further impacts upon therelevance of their results and how they can be used.
Volume (Year): 2 (2011)
Issue (Month): 13 ()
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- Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan, 2003. "Evidence on the Joint Determination of Audit and Non-Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 721-744, 09.
- Santanu Mitra & Donald R. Deis & Mahmud Hossain, 2009. "The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes," Review of Accounting and Finance, Emerald Group Publishing, vol. 8(3), pages 232-252, August.
- John G. Riley, 2001. "Silver Signals: Twenty-Five Years of Screening and Signaling," Journal of Economic Literature, American Economic Association, vol. 39(2), pages 432-478, June.
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
- 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 21.
- Santanu Mitra & Mahmud Hossain & Donald Deis, 2007. "The empirical relationship between ownership characteristics and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 257-285, April.
- Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
- Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO 1060301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
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