Article1992

Explaining Variability in External Audit Fees

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study examines the effect of several factors on the level of external audit fees using a multiple regression model. Audit fee data were provided by 95 US publicly held companies for the years 1983 to 1985. Variables measuring client industry membership and auditor involvement in the security registration process were proxies for client regulatory aspects. These variables were significant and provide support for the hypothesis that scale economies and/or specialization effects accrue to audit firms in dealing with the regulatory complexities faced by clients. Variables measuring auditee size and complexity, auditee/auditor loss sharing risk, and audit firm size were also significant in explaining variability in external audit fees.

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References

1980The Pricing of Audit Services: Theory and Evidence 1986Audit Fees and Auditor Size: Further Evidence 1984The effect of audit firm size on audit prices 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market 1982Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares 1990THE DETERMINATION OF AUDIT FEES: AN ANALYSIS IN THE SINGAPORE CONTEXT

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