Determinants of Audit Fees

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dc.contributor.author El-Gammal, Walid en_US
dc.date.accessioned 2016-04-27T05:46:46Z en_US
dc.date.available 2016-04-27T05:46:46Z en_US
dc.date.copyright 2012 en_US
dc.date.issued 2016-04-27
dc.identifier.issn 1913-9004 en_US
dc.identifier.uri http://hdl.handle.net/10725/3651 en_US
dc.description.abstract This paper studies the views of external auditors and client's representatives (accountants, financial controllers and internal auditors) about the factors that affect determining audit fees and provides evidence whether these factors are related to audit firm characteristics or the client firm characteristics. A sample of 80 respondents provided the empirical data for this research by answering a self administered questionnaire. To conduct data analysis descriptive statistics, means, standard deviation and Mann-Whitney U test were used. The outcome of the study provides a vital insight into the determinants of audit fees from a developing country like Lebanon. It was found that all the pre-suggested determinants of audit fees are extremely important or important. Both external auditors and client representatives groups agree that the most important factor affecting determining amount of audit fees is whether the audit firm is one of the big four or notand the least important factor is the size of the audit firm based on the number of its employees. The results also show that the degree of importance of each determinant of audit fees is homogenous among the two groups of respondents en_US
dc.language.iso en en_US
dc.title Determinants of Audit Fees en_US
dc.type Article en_US
dc.description.version Published en_US
dc.title.subtitle Evidence from Lebanon en_US
dc.author.school SOB en_US
dc.author.idnumber 201004079 en_US
dc.author.woa N/A en_US
dc.author.department Department of Finance and Accounting (FINA) en_US
dc.description.embargo N/A en_US
dc.relation.journal International Business Research en_US
dc.journal.volume 5 en_US
dc.journal.issue 11 en_US
dc.article.pages 136-145 en_US
dc.identifier.doi http://dx.doi.org/10.5539/ibr.v5n11p136 en_US
dc.identifier.ctation El-Gammal, W. (2012). Determinants of audit fees: Evidence from Lebanon. International Business Research, 5(11), 136-145 en_US
dc.author.email walid.elgammal@lau.edu.lb en_US
dc.identifier.url http://citeseerx.ist.psu.edu/viewdoc/download?doi= en_US

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