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| Author: | Waresul, A. Moizer, P. |
| Title: | Determinants of audit fees in Bangladesh |
| Journal: | International Journal of Accounting
1996 : VOL. 31:4, p. 497-510 |
| Index terms: | ACCOUNTING BANGLADESH AUDIT COSTS |
| Language: | eng |
| 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. |
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