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

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