2002
DOI: 10.1111/j.1099-1123.2002.tb00006.x
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An International Study of Cross‐sectional Variations in Audit Fees

Abstract: Most previous studies in the market for auditing services and modeling of audit fees have been limited to either a single country (e.g., Johnson et al. 1995) or a single region (e.g., Simon et al. 1992) or a collection across regions (Haskin & Williams 1988). The main studies to examine cross-country audit fee models are Taylor and Simon (1999) and Wingate (1994). This study extends their previous work by building an audit fees model for 12 countries in Europe, Africa, and Asia. A more comprehensive model is t… Show more

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Cited by 30 publications
(23 citation statements)
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“…Most of the prior studies which presented empirical evidence of the effect of the attributes of audited companies on the audit fees, focused mostly on developed economies (UK: Taylor & Baker, 1981;Haskins & Williams, 1988;Chan, Ezzamel & Gwilliam, 1993;Ezzamel, Gwilliam & Holland, 1996;Iyer, 1996;Chung & Narasimhan, 2002;Ezzamel, Gwilliam & Holland, 2002;Neimi, 2002;Simon & Taylor, 2002;Australia: Francis, 1984;Francis & Stokes, 1986;Craswell, Francis & Taylor, 1995;Craswell & Francis, 1999;Canada: Chung & Lindsay, 1988;Anderson & Zeghal, 1994;Ireland: Haskins & Williams, 1988; Japan: Taylor, 1997;New Zealand: Firth, 1985;Mike, Mike & Muhammad, 1997;Norway: Firth, 1997). …”
Section: Introductionmentioning
confidence: 99%
“…Most of the prior studies which presented empirical evidence of the effect of the attributes of audited companies on the audit fees, focused mostly on developed economies (UK: Taylor & Baker, 1981;Haskins & Williams, 1988;Chan, Ezzamel & Gwilliam, 1993;Ezzamel, Gwilliam & Holland, 1996;Iyer, 1996;Chung & Narasimhan, 2002;Ezzamel, Gwilliam & Holland, 2002;Neimi, 2002;Simon & Taylor, 2002;Australia: Francis, 1984;Francis & Stokes, 1986;Craswell, Francis & Taylor, 1995;Craswell & Francis, 1999;Canada: Chung & Lindsay, 1988;Anderson & Zeghal, 1994;Ireland: Haskins & Williams, 1988; Japan: Taylor, 1997;New Zealand: Firth, 1985;Mike, Mike & Muhammad, 1997;Norway: Firth, 1997). …”
Section: Introductionmentioning
confidence: 99%
“…While Cobbin (2002) reports several studies of audit fees in emerging markets, to our knowledge, there has been limited substantive comparative work on audit fee models in emerging countries using a large sample size (other than Karim & Moizer, 1996;Hossain, 1999 for Bangladesh; Simon et al, 1986;Dugar et al, 1995 for India;and Simon & Taylor, 1997 for Pakistan). Chung and Narasimhan (2002) point out that most audit fee studies of emerging economies are based on a single country and comparative studies have focused mostly on developed economies.…”
Section: Introductionmentioning
confidence: 99%
“…Following their study, the Securities and Exchange Commission of Pakistan (SECP) was formed as an autonomous body in 1997 to replace the department within the Ministry of Finance formed in 1972. Although Chung and Narasimhan (2002) include India and Pakistan in their study of 12 developed and emerging countries, they examined the Big 4 audit firm effect and the industry effect and there was no discussion about regulatory provisions affecting the audit markets across these markets.…”
Section: Introductionmentioning
confidence: 99%
“…Prior research tried to examine whether determining the audit fees is affected by a set of audit firm attributes or by the client's company characteristics or both. Studies conducted on developed markets for example, in the USA: Simunic (1980), Francis and Simon (1997), Gist (1992), and Palmrose (1996); in the UK: Taylor and Baker (1981), Haskins and Williams (1988), Chan, Ezzamel, and Gwilliam (1993), Ezzamel, Gwilliam, and Holland (1996), Iyer and lyer (1996), Chung and Narasimhan (2002), Holland (2002), andNeimi (2002); in Australia: Francis (1984), Francis and Stokes (1986), Craswell, Francis, and Taylor (1995), and Craswell and Francis (1999);in Canada: Chung, and Lindsay (1988), and Anderson and Zeghal (1994); in Ireland: Haskins and Williams (1988); in Japan: Taylor (1997);in New Zealand: Firth (1985), and Mike and Muhammad (1997);in Norway: Firth (1997);in Italy: Cameran (2005); in France: Gonthier-Besacier and Schatt (2006);in Denemark: Thinggaard, and Kiertzner (2008) and in Netherlands: Langendijk (1997).…”
Section: Literature Reviewmentioning
confidence: 99%