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Auditor reputation, audit report lag and audit fees: an empirical study in Thailand

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  • Muhammad Syukur
  • Dio Alfarago
  • Riska Damayanti

Abstract

his study examines the impact of auditor reputation and audit report lag on audit fees, investigating 1,372 observations from 196 Thai-listed companies over the period 2013-2019. Key variables include the auditor's name, reporting date, and audit fees. The findings reveal that both independent variables (auditor reputation and audit report lag) and control variables (client's risk, firm size, and profitability) significantly affect audit fees. Non-Big Four auditors receive significantly lower fees compared to Big Four auditors, with one particular audit firm setting notably lower fees among reputable auditors. This pioneering research on Thai audit fee determinants offers policy recommendations for mandatory fee disclosure in annual reports and highlights the implications of audit fees within management.

Suggested Citation

  • Muhammad Syukur & Dio Alfarago & Riska Damayanti, 2026. "Auditor reputation, audit report lag and audit fees: an empirical study in Thailand," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 18(1), pages 22-40.
    • Handle: RePEc:ids:injmfa:v:18:y:2026:i:1:p:22-40
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