Audit fees determinants and industry specialisation : a Singapore study.

• Main Authors: Goh, Danny Eng Kuang., Foo, Lily., Teoh, Oon Kiat.
• Other Authors: Kwok, Branson Chi Hing
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/11304
• Institution: Nanyang Technological University

This study tests if the fee mechanisms in Singapore conform to the latest audit fee pricing model [Lee et al., 1999], in spite of the Asian Financial Crisis. A study of 302 publicly listed companies for 1997 and 1998 showed that it has not significantly impacted the audit fees model. This study prov...