search query: @indexterm AUDITING / total: 1120
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| Author: | Beattie, V. (et al.) |
| Title: | The determinants of audit fees - evidence from the voluntary sector |
| Journal: | Accounting and Business Research
2001 : AUTUMN, VOL 31:4, p. 243-274 |
| Index terms: | AUDITING CHARITIES VOLUNTARY ORGANIZATIONS |
| Freeterms: | AUDITING FEES |
| Language: | eng |
| Abstract: | This study makes three contributions. First, it develops and estimates, for the first time, a model of audit fee determinants for the charity sector. Second, the lower auditor concentration in the charity market, compared to the private sector market, permits a more powerful test of whether large firms and/or auditor expertise are rewarded with a fee premium. Finally, the study demonstrates that the charity audit fee rate is significantly lower than that of private sector companies. |
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