Impact of Client, Auditor & Engagement Attributes on Audit Fee

Zusatztext

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 clients 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.

Autorenportrait

Shaukat Ali holds M.Phil in Commerce. The author is working as Assistant Professor of Commerce at Higher Education Department of Government of Punjab, Pakistan. Gohar Mahmood is a Lecturer at College of Commerce, Government College University, Punjab, Pakistan.

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