Comparisons between the Audit Fee Determinants in the U.K. and France

Long, Siyu (2010) Comparisons between the Audit Fee Determinants in the U.K. and France. [Dissertation (University of Nottingham only)] (Unpublished)

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Abstract

There has been constant research about audit fee determinants across the world over the last three decades. However, there has been no research about the audit fee determinants in the French audit market. The purpose of this report is to investigate whether the audit fee determinants which have been proved to be significant in previous studies are also effective in the French audit market. Tests are conducted on all public companies in the U.K. and 160 top companies in France using regression models.

The empirical results show that the U.K. audit fee determinants model is fairly powerful, while the French audit fee determinants model is much less effective. In addition, variables in the two models present distinct characteristics and a great amount of independent variables in the French audit fee determinant model are not statistically significant.

Key words: audit fee determinants model U.K. French

Item Type: Dissertation (University of Nottingham only)
Depositing User: EP, Services
Date Deposited: 18 Jan 2011 16:21
Last Modified: 25 Oct 2016 08:04
URI: http://eprints.nottingham.ac.uk/id/eprint/23949

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