The Pricing of Audit Fees: Empirical Evidence from Czech Republic

被引：0
|
作者：
Sindelar, Michal [1 ]
机构：
[1] Univ Econ Prague, Dept Financial Accounting & Auditing, Nam W Churchilla 4, Prague 13067, Czech Republic
来源：
IMPACT OF GLOBALIZATION ON INTERNATIONAL FINANCE AND ACCOUNTING | 2018年
关键词：
Audit fees; Non-audit fees; Auditor's independence; Audit fees pricing; NONAUDIT SERVICES;
D O I：
10.1007/978-3-319-68762-9_35
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The aim of this paper is to analyze the pricing of audit fees in the Czech Republic, and the main emphasis is placed on the relation between audit and non-audit fees. The analysis is based on the annual reports of the listed companies on the Prague Stock Exchange on 31 December 2015. The analysis represents the regression model that is used in the international research. Besides non-audit fees the regression model contains client size and various types of risks that has to be considered during audit. The analysis shows no statistically significant relation between audit and non-audit fees in the Czech Republic, but the audit fees are mostly dependent on client size.
引用
收藏
页码：327 / 334
页数：8
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