Analysis of audit fee determinants : the Singapore perspective.
Lee, Pui Hoon.
Ng, Choon Guat.
Yeo, Li Ping.
Date of Issue1999
College of Business (Nanyang Business School)
This study sets out to understand the setting of audit fees in Singapore audit market. A multiple regression model is developed to explain the variations in the auditfees paid by the companies. The model developed includes measures of audit size, audit complexity, auditee risk, provision of non-audit services and auditor size. The sample consists of 134 companies listed on the Singapore Stock Exchange as at 31 December 1996.
Final Year Project (FYP)
Nanyang Technological University