 AUDIT FEE ECONOMETRICAL MODELS AN OVERVIEW OF THE AUDITING RESEARCH LITERATUREAnnales Universitatis Apulensis Series Oeconomica, 2011, vol. 2, issue 13, 20 Abstract: Our research intends to present a literature review on studies regarding the audit fee and its cost behavioral in relation to the audit process. The purpose of the paper is to enhance and synthesize the main results of auditing research literature impending audit fee approximation. Hence, our analysis requires a literature review methodology. We start by introducing the concept of audit fee; the first part of the paper follows the shift taking place in the cost behavior of audit in a diachronic study methodology. The main part of the paper discusses empirical studies on audit fee by closely analyzing their research design, the employed research methodology and the obtained results. The originality of the study, its contribution relies in a consisting and comprehensive overview on papers in auditing research literature that presents audit fee through an empirical approach. When in comes to the importance and reliability of such studies further impacts upon the relevance of their results and how they can be used. Keywords: audit fee; empirical research; econometric model; research literature (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2011:i:13:p:20 Access Statistics for this article More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia |
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