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Title: Audit fees determinants and industry specialisation : a Singapore study.
Authors: Goh, Danny Eng Kuang.
Foo, Lily.
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.
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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