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|Title:||Audit fees determinants and industry specialisation : a Singapore study.||Authors:||Goh, Danny Eng Kuang.
Teoh, Oon Kiat.
|Keywords:||DRNTU::Business::Auditing||Issue Date:||2001||Abstract:||This study tests if the fee mechanisms in Singapore conform to the latest audit fee pricing model [Lee et al., 1999], in spite of the Asian Financial Crisis. A study of 302 publicly listed companies for 1997 and 1998 showed that it has not significantly impacted the audit fees model. This study provides evidence of a positive relation between audit fees and the variables: Beta and auditor size. No significant relation was found between audit fees and unsystematic risk.||URI:||http://hdl.handle.net/10356/11304||Rights:||Nanyang Technological University||Fulltext Permission:||restricted||Fulltext Availability:||With Fulltext|
|Appears in Collections:||NBS Student Reports (FYP/IA/PA/PI)|
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