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| Author: | Cobbin, P.E. |
| Title: | International dimensions of the audit fee determinants literature |
| Journal: | International Journal of Auditing
2002 : MAR, VOL. 6:1, p. 53-77 |
| Index terms: | Auditing International Literature Africa Asia Canada Europe India Japan USA |
| Language: | eng |
| Abstract: | A review of the literature in the area of audit fee determinants includes fifty-six studies drawn from seventeen countries over the period 1980 to 2000. The review starts with work initially based in the US market and then shows that attention spread almost immediately to a number of other markets, some of which were similar in structure to that of the US including the United Kingdom, Australia, Canada, India, New Zealand and Ireland. A second extension of this work has seen studies based on data drawn from markets including Pakistan, Bangladesh, Malaysia, Singapore, Hong Kong, Japan, South Korea, South Africa, The Netherlands and Norway. The comparative, analytical review highlights the use of a core audit fee determinants model that is used and adapted in a limited way, to reflect market specific circumstances and to address market specific issues. |
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