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| Author: | Chung, S. Narasimhan, R. |
| Title: | An international study of cross-sectional variations in audit fees |
| Journal: | International Journal of Auditing
2002 : MAR, VOL. 6:1, p. 79-91 |
| Index terms: | Auditing International Research Models Africa Asia Australia Canada Europe USA |
| Language: | eng |
| Abstract: | This study extends previous studies in the market for auditing services and modeling of audit fees by building an audit fees model for 12 countries in Europe, Africa, and Asia. A more comprehensive model is tested which includes the developing stage of the country, (a variable not yet tested) and industry classifications (a variable not tested by most previous studies). Data were compiled from the annual reports published in the International Accounting and Auditing Trends, Fourth Edition (1995) over 1989-1993 by Center for International Financial Analysis and Research (CIFAR). The results show among others that, on average, companies in developed countries pay higher audit fees than companies in developing countries. |
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