Relationship of brand name and industry specialisation to audit fee premium.
202 and 273 companies listed on the SGX during 1998 and 1999 are examined. Auditee size and complexity are the main determinants of audit fee in Singapore. The audit fee premium charged by the Big-5 auditors is determined to be 26% and 23% in 1998 and 1999 respectively.
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/8278 |
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| Institution: | Nanyang Technological University |
| Summary: | 202 and 273 companies listed on the SGX during 1998 and 1999 are examined. Auditee size and complexity are the main determinants of audit fee in Singapore. The audit fee premium charged by the Big-5 auditors is determined to be 26% and 23% in 1998 and 1999 respectively. |
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