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| Author: | Firth, M. |
| Title: | The provision of non-audit services and the pricing of audit fees |
| Journal: | Journal of Business Finance and Accounting
1997 : APR, VOL. 24:3/4, p. 511-525 |
| Index terms: | AUDIT COSTS COSTS PRICING NORWAY |
| Language: | eng |
| Abstract: | Norway has recently required the parent companies of listed firms to disclose the audit fees and the fees for non-audit services paid to their auditors. Using this data a model of the determinants of audit fees is developed. The major factor is the size of the company and other variables measuring complexity of the audit and proxies for the riskiness of the audit typically have the correct sign. Payments for non-audit services are positively and significantly associated with audit fees , which relationship is difficult to explain although it parallels some US researches. About 75 per cent of the variability in audit fees are explained by the models. |
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