Articlediamond2013

ANALYSIS OF THE FACTORS DETERMINING THE AUDIT FEE

11 citations0/0 files storedJournal of Economics Business and Accountancy Ventura

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

Abstract

There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of thisstudy were 60 companies in period 2010-2011. The data was taken from annual report of thecompany. The hypothesis was tested by linier regression which consisted of two variables.First variable was dependent variable that was audit fee. The second variables were independentvariables which consist of client size, audit complexity, audit risk, company size, clientfinancial condition, audit committee characteristic, and auditor tenure. The result of thestudy shows that there are three significant independent variables influencing the audit feei.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.

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References

1980The Pricing of Audit Services: Theory and Evidence 1981Auditor independence, ‘low balling’, and disclosure regulation 1995Auditor brand name reputations and industry specializations 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions 2007Audit effort and earnings management 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm 1991Informationally motivated auditor replacement 1999Pricing Initial Audit Engagements: A Test of Competing Theories

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