Regulatory oversight, corporate governance and audit fees.

• Main Authors: Goh, Soo Ying., Sim, Hwee Lan., Sim, Shirling.
• Other Authors: Boo, Elfred Hian Yong
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Finance::Corporate governance; DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/9723
• Institution: Nanyang Technological University

This paper examines the moderating effect of regulatory oversight on the relationship between corporate governance characteristics and audit fees. The result is consistent with the premise that regulatory oversight provides close monitoring which partially substitutes and thus diminishes the role of...