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Title: Audit fee setting : a new perspective
Authors: Lee, Yan Yeow
Koh, Eddy Poh Eng
Chua, Lena
Keywords: DRNTU::Business::Accounting
Issue Date: 1995
Abstract: General studies (including Simunic [1980], Palmrose [1986], Francis & Simon [1987], Francis [1984] and Francis & Stokes [1986]) have primarily focused on factors like firm size variable, complexity and risk. To date, most of these models have theoretically argued and empirically supported an objective perspective on the determinant factors. The model which we propose to adopt allows for control of time lag factors beyond those which have so far been considered in any literature. Specifically, the argument is that prior year's audit fee should have a presence in establishing the current year's fee. Our results support this argument.
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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