Article1996

Determinants of audit fees in Bangladesh

93 citations0/0 files storedThe International Journal of Accounting

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

Abstract

This paper reports the results of an analysis of the determinants of audit fees of both financial and non-financial companies in Bangladesh. The Bangladeshi audit services market is unusual in that there is no direct involvement of international audit firms in it. The results of the regressions show that the size of the auditee has the greatest influence on audit fees. Whilst there was no international Big Six grouping, it was possible to construct a group of Bangladeshi audit firms which commanded a price premium, based on their size and whether they had a link with an international firm of auditors. Financial services companies were found to have higher audit fees relative to non-financial companies. Subsidiaries of multi-national holding companies also had higher audit fees. The surprising result was that auditees which employed at least one qualified accountant had higher 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 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market

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