The provision of non-audit services and the pricing of audit fees
Document Type
Journal article
Source Publication
Journal of Business Finance and Accounting
Publication Date
4-1-1997
Volume
24
Issue
3
First Page
511
Last Page
525
Abstract
There have been a number of studies examining audit fees and this research has covered various nations. Recent legislation in Norway requires a company to disclose information on the audit fee and the fees for non-audit services paid to its auditor. Using this data, models of audit fee structure are developed. As with other studies, the size of the company is a major determinant of the audit fee. Payments for non-audit services are positively and significantly associated with audit fees; this relationship is difficult to explain although it parallels some research in the United States. Overall, the models explain about 75 per cent of the variability in audit fees.
DOI
10.1111/1468-5957.00118
Print ISSN
0306686X
E-ISSN
14685957
Publisher Statement
Copyright © Blackwell Publishers Ltd. 1997
Access to external full text or publisher's version may require subscription.
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Firth, M. (1997). The provision of non-audit services and the pricing of audit fees. Journal of Business Finance & Accounting, 24(3), 511-525. doi: 10.1111/1468-5957.00118