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Audit Fee Determinants In The Hospital Sector

Author

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  • Vanderbeke Dave
  • Christiaens Johan
  • Verbruggen Sandra

Abstract

Although the number of non-profit audit fee studies recently has risen, evidence in the hospital sector is rather scarce. Apart from NHS studies, hospitals are a fairly new topic and several specific fee determinants are yet to be tested. For instance, hospitals can have a private or a public status and they have a distinct number of clinical services. These and other dependent variables known from earlier research are added to a fee model and investigated. As hypothesized the hospital status does affect the fee as well as the auditor’s experience. Public status positively influences the fee. Considering the auditor’s experience, higher skill levels appear to have a negative impact on the fee. More experience cannot be converted into cash.

Suggested Citation

  • Vanderbeke Dave & Christiaens Johan & Verbruggen Sandra, 2014. "Audit Fee Determinants In The Hospital Sector," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 14/891, Ghent University, Faculty of Economics and Business Administration.
  • Handle: RePEc:rug:rugwps:14/891
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    File URL: http://wps-feb.ugent.be/Papers/wp_14_891.pdf
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    Keywords

    Audit fee; health care; pricing model;
    All these keywords.

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