Audit fee setting : a new perspective
General studies (including Simunic [1980], Palmrose [1986], Francis & Simon [1987], Francis [1984] and Francis & Stokes [1986]) have primarily focused on factors like firm size variable, complexity and risk. To date, most of these models have theoretically argued and empirically supported an...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/59693 |
| _version_ | 1811691386455457792 |
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| author | Lee, Yan Yeow Koh, Eddy Poh Eng Chua, Lena |
| author2 | Nanyang Business School |
| author_facet | Nanyang Business School Lee, Yan Yeow Koh, Eddy Poh Eng Chua, Lena |
| author_sort | Lee, Yan Yeow |
| collection | NTU |
| description | General studies (including Simunic [1980], Palmrose [1986], Francis & Simon [1987], Francis [1984] and Francis & Stokes [1986]) have primarily focused on factors like firm size variable, complexity and risk. To date, most of these models have theoretically argued and empirically supported an objective perspective on the determinant factors. The model which we propose to adopt allows for control of time lag factors beyond those which have so far been considered in any literature. Specifically, the argument is that prior year's audit fee should have a presence in establishing the current year's fee. Our results support this argument. |
| first_indexed | 2024-10-01T06:19:04Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/59693 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T06:19:04Z |
| publishDate | 2014 |
| record_format | dspace |
| spelling | ntu-10356/596932023-05-19T06:09:01Z Audit fee setting : a new perspective Lee, Yan Yeow Koh, Eddy Poh Eng Chua, Lena Nanyang Business School Susan Teo Pin Pin DRNTU::Business::Accounting General studies (including Simunic [1980], Palmrose [1986], Francis & Simon [1987], Francis [1984] and Francis & Stokes [1986]) have primarily focused on factors like firm size variable, complexity and risk. To date, most of these models have theoretically argued and empirically supported an objective perspective on the determinant factors. The model which we propose to adopt allows for control of time lag factors beyond those which have so far been considered in any literature. Specifically, the argument is that prior year's audit fee should have a presence in establishing the current year's fee. Our results support this argument. ACCOUNTANCY 2014-05-12T03:42:08Z 2014-05-12T03:42:08Z 1995 1995 Final Year Project (FYP) http://hdl.handle.net/10356/59693 en Nanyang Technological University 67 p. application/pdf |
| spellingShingle | DRNTU::Business::Accounting Lee, Yan Yeow Koh, Eddy Poh Eng Chua, Lena Audit fee setting : a new perspective |
| title | Audit fee setting : a new perspective |
| title_full | Audit fee setting : a new perspective |
| title_fullStr | Audit fee setting : a new perspective |
| title_full_unstemmed | Audit fee setting : a new perspective |
| title_short | Audit fee setting : a new perspective |
| title_sort | audit fee setting a new perspective |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/59693 |
| work_keys_str_mv | AT leeyanyeow auditfeesettinganewperspective AT koheddypoheng auditfeesettinganewperspective AT chualena auditfeesettinganewperspective |