The Pricing of Audit Fees: Empirical Evidence from Czech Republic

Michal Šindelář ()
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Michal Šindelář: University of Economics, Prague

A chapter in The Impact of Globalization on International Finance and Accounting, 2018, pp 327-334 from Springer

Abstract: Abstract The aim of this paper is to analyze the pricing of audit fees in the Czech Republic, and the main emphasis is placed on the relation between audit and non-audit fees. The analysis is based on the annual reports of the listed companies on the Prague Stock Exchange on 31 December 2015. The analysis represents the regression model that is used in the international research. Besides non-audit fees the regression model contains client size and various types of risks that has to be considered during audit. The analysis shows no statistically significant relation between audit and non-audit fees in the Czech Republic, but the audit fees are mostly dependent on client size.

Keywords: Audit fees; Non-audit fees; Auditor’s independence; Audit fees pricing (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-68762-9_35

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DOI: 10.1007/978-3-319-68762-9_35

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