Audit fees determinants and industry specialisation : a Singapore study.
Goh, Danny Eng Kuang.
Teoh, Oon Kiat.
Date of Issue2001
College of Business (Nanyang Business School)
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 provides evidence of a positive relation between audit fees and the variables: Beta and auditor size. No significant relation was found between audit fees and unsystematic risk.
Final Year Project (FYP)
Nanyang Technological University