Audit Fee Determinants in CEE Companies Before and During COVID-19

Legenzova Renata () and Lialkaitė Augustina ()
Additional contact information
Legenzova Renata: Professor at the Faculty of Economics and Management, Vytautas Magnus University, Lithuania. Address: K. Donelaičio str. 52, Kaunas LT-44244, Lithuania
Lialkaitė Augustina: ISM University of Management and Economics, Lithuania. Address: Gediminas Ave. 7, Vilnius, Lithuania

Management of Organizations: Systematic Research, 2023, vol. 90, issue 1, 50-66

Abstract: Audit fee serves not only as a compensation for external audit firms to ensure the accuracy and reliability of a company’s financial statements, but it also plays a role in the financial market, by simultaneously reflecting the accounting quality and overall standing of the auditee. This exploratory study aims to identify the factors determining the audit fees of Central and Eastern European companies taking into account periods before and during COVID-19 pandemic. Our findings indicate an upward trend in audit fees for CEE companies during COVID-19, with total assets of auditee and affiliation with Big Four auditors being positive determinants in both periods.

Keywords: audit fee; audit fee determinants; Central and Eastern Europe; COVID-19 (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/mosr-2023-0012 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:morgsr:v:90:y:2023:i:1:p:50-66:n:4

DOI: 10.2478/mosr-2023-0012

Access Statistics for this article

Management of Organizations: Systematic Research is currently edited by Giedrius Jucevičius

More articles in Management of Organizations: Systematic Research from Sciendo
Bibliographic data for series maintained by Peter Golla ().