External factors and the pricing of audit services: A systematic review of the archival literature using a PESTLE analysis

B Eierle, S Hartlieb, DC Hay… - Auditing: A Journal of …, 2022 - publications.aaahq.org
Client-and auditor-related attributes are well-documented determinants of audit pricing, but
the number of empirical archival studies investigating the effects of external factors on audit …

[PDF][PDF] Determinants of audit fees: Evidence from Jordan

HY Kikhia - Accounting and finance Research, 2015 - researchgate.net
This study sets out to examine the factors influencing the level of external audit fees paid by
firms to their auditors in Jordan. Specific attention is focused on the investigation of the …

[PDF][PDF] An empirical investigation of audit fee determinants in Nigeria

RO Urhoghide, FOI Izedonmi - … Journal of Business and Social Research, 2015 - Citeseer
This study examines the effects of audit client characteristics, audit firm characteristics,
corporate governance variables on audit fee in Nigeria. Several studies have been …

On litigation risk and disclosure complexity: Evidence from Canadian firms cross-listed in the us

SL Gillan, CA Panasian - The International Journal of Accounting, 2014 - Elsevier
We find that D&O insurance premiums for Canadian firms cross-listed in the US are more
than twice those of Canadian-only listed firms, and audit fees are approximately 50% higher …

[PDF][PDF] Determinants of audit quality of quoted industrial goods sector in Nigeria

GE Oyedokun, GO Yunusa… - ESUT Journal of …, 2017 - academia.edu
External auditing is a key component of a well-functioning capital markets. This is based on
the assertion that companies with a reputation for credible financial reporting are likely to …

[PDF][PDF] Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm

DHT Vu - 2012 - lup.lub.lu.se
Purpose: The purpose of this thesis is to define factors which influence audit fees.
Methodology: I have used the deductive approach to find out the results. Theoretical …

Einflussfaktoren der Prüfungshonorare–Anmerkungen zu den Beiträgen „Quasirentenmodell und Honorare für Abschlussprüfungen in Deutschland–eine empirische …

G Merkl - The Journal of Business Economics, 2011 - search.proquest.com
Bigus und Zimmermann und Köhler et al. untersuchen mit multiplen linearen
Regressionsanalysen verschiedene Einflussfaktoren der Prüfungshonorare von an …

[PDF][PDF] Corporate governance and audit fees of listed pharmaceutical firms in Nigeria

TS Orshi, OO Ekundayo, J Samuel - Accounting and taxation review, 2018 - zbw.eu
This study aimed at ascertaining those corporate governance variables that determine the
audit fees of listed pharmaceutical firms in Nigeria for a 6-year period from 2012 to 2017 …

AUDIT FEES AND AUDITOR'S TENURESHIP: PERCEPTION OF SELECTED AUDIT FIRMS IN NIGERIA

OS OBIEBI, E OTEMU - Research Journal of Management …, 2023 - openjournals.ijaar.org
This study examined Audit Fees and Auditor's Tenureship: Perception of Selected Audit
Firms in Nigeria. The theory on which the subject of the study was based was the Agency …

Audit Client Characteristics and Audit Fees of Listed Pharmaceutical Firms in Nigeria

DA Christopher, TS Orshi… - Journal of Advanced …, 2019 - akademiabaru.com
This study aimed at investigating the relationship between audit client characteristics and
audit fees of listed pharmaceutical firms in Nigeria for a 6-year period from 2012 to 2017 …