Impact of Client, Auditor & Engagement Attributes on Audit Fee

This study examines a sample of 72, KSE-100 index non-financial companies during the period 2011-2015 to explore audit fee determinants in Pakistan. Results indicate that size of client's business, inventories, and number of subsidiaries positively affect the audit fees, whereas the leverage and the closing date negatively affect the audit fees paid by the client. Beside this, this study have also found a significant positive relation between the location of the audit work and the audit fee.

Autorentext

Shaukat Ali est titulaire d'un M.Phil en commerce. L'auteur travaille comme professeur adjoint de commerce au département de l'enseignement supérieur du gouvernement du Pendjab, au Pakistan. Gohar Mahmood est chargé de cours à la faculté de commerce, Université Government College, Punjab, Pakistan.