The Relationship between Categories of Non‐Audit Services and Audit Fees: Evidence from UK Companies

Ezzamel, Mahmoud; Gwilliam, David; Holland, Kevin

doi:10.1111/j.1099-1123.2002.tb00003.x

Cited by 50 publications

(45 citation statements)

References 23 publications

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“…A few studies have recognized the need to consider categories of NAS, though. Ezzamel et al (2002) used survey data from the UK to study how categories of NAS were related to audit fees in public firms. They found that fees for corporate finance services were positively and significantly associated with audit fees, while no association with audit fees was found for internal audit and accounting-related fees.…”

Section: Specific Types Of Nasmentioning

confidence: 99%

Non-audit Services and Audit Quality: Evidence from Private Firms

Svanström

2013

European Accounting Review

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The purpose of this study is to examine the relationship between audit quality in private firms and the provision of non-audit services (NAS) -an issue that has rarely been considered in prior research. The threats to auditor independence are different in private firms compared to public firms. The same is true of the opportunities to use the same knowledge for audit and for NAS. Therefore, the effect of the provision of NAS on audit quality is also likely to be different. In this study, audit quality is measured by discretionary accruals, as well as by managers' perceptions of the extent to which the audit improves accounting quality. The regression analysis is based on 420 surveyed private firms in Sweden and suggests that audit quality is positively associated with NAS in general and accounting services in particular. The findings indicate that the joint provision of audit and NAS do not necessarily result in impaired auditor independence, but rather support the existence of knowledge spillover between the services.

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Section: Specific Types Of Nasmentioning

confidence: 99%

Non-audit Services and Audit Quality: Evidence from Private Firms

Svanström

2013

European Accounting Review

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“…Consequently, several studies have been undertaken to identify variables influencing audit fees all over the world. The majority of these studies covered developed countries (e.g., Taylor & Baker, 1981;Francis, 1984;Francis & Stokes, 1986;Haskins & Williams, 1988;Chan et al, 1993;Anderson & Zeghal, 1994;Ezzamelet et al, 1996;Iyer & Iyer, 1996;Craswell & Francis, 1999;Ezzamel et al, 2002;Neimi, 2006;Simon & Taylor, 2002;Gonthier & Schatt, 2007;Wang et al, 2009). Yet, limited number of studies covered Arab and Middle Eastern countries (Joshi & Al-Bastaki, 2000;Kutoband Al-Khater, 2004;Naser & Nuseibeh, 2008).…”

Section: Introduction (Note 1)mentioning

confidence: 99%

Determinants of Audit Fees: Evidence from an Emerging Economy

Hassan¹,

Naser²

2013

IBR

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This study sets out to examine factors influencing audit fees paid by non-financial companies listed on Abu Dhabi Stock Exchange (ADX). Data were collected from the 2011 annual and corporate governance reports published by the Emirati non-financial companies listed on ADX. Backward regression analysis is employed to assess the association between audit fees and certain company's attributes. The findings show a direct relationship between audit fees and each of corporate size, business complexity and audit report lag variables. An inverse relationship has been detected between audit fees and each of industry type and audit committee independence. The findings also revealed that audit fees are not significantly influenced by company's profitability, risk, and status of audit firm.

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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%

Determinants of Audit Fees: Evidence from Lebanon

Elgammal¹

2012

IBR

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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.

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The Relationship between Categories of Non‐Audit Services and Audit Fees: Evidence from UK Companies

Cited by 50 publications

References 23 publications

Non-audit Services and Audit Quality: Evidence from Private Firms

Non-audit Services and Audit Quality: Evidence from Private Firms

Determinants of Audit Fees: Evidence from an Emerging Economy

Determinants of Audit Fees: Evidence from Lebanon

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