文章基本信息

标题：The Pricing Of Audit Services: Evidence From Romania
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作者：Atanasiu Pop ; „Babeş-Bolyai” University of Cluj-Napoca Oana - Raluca Iosivan
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2008
卷号：1
期号：10
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The main objective of this study is to investigate factors influencing the amount of external audit fees in Romania. Of particular interest is the examination of the potential effect of the client size, client complexity, and the size of the audit firm on external audit fees. An audit fee model is used to examine the effect of audit client size, client complexity, and the size of the audit firm on the amount of audit fees for a sample of audit engagements performed in the tow of Romanian major counties. The study’s results indicate that the amount of external audit fees is significantly influenced by the audit client size, by the amount of turnover, by the number of employees. This study is original since it is the first to empirically investigate factors influencing the pricing of audit services in on Romanian audit fee market.
关键词：Romania; Auditor’s fees; External auditing; Auditors; Modelling