Audit fees: A meta-analysis of the effect of supply and demand attributes | Les honoraires de vérification: Une méta-analyse de l'incidence des attributs de l'offre et de la demande

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Title

Audit fees: A meta-analysis of the effect of supply and demand attributes | Les honoraires de vérification: Une méta-analyse de l'incidence des attributs de l'offre et de la demande

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The University of Auckland Library

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Description

We evaluate and summarize the large body of audit fee research and use meta-analysis to test the combined effect of the most commonly used independent variables. The perspective provided by the meta-analysis allows us to reconsider the anomalies, mixed results, and gaps in audit fee research. We find that, although many independent variables have consistent results, several show no clear pattern to the results and others only show significant results in certain periods or particular countries...

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Format

Research paper

Research format

Journal article

Date created

2006

Creator

Hay, DC / Knechel, WR / Wong, N

URL

http://hdl.handle.net/2292/7471

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