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Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm

Vu, Dinh Ha Thu (2012) BUSP69 20121
Department of Business Administration
Abstract
Purpose:
The purpose of this thesis is to define factors which influence audit fees.

Methodology:
I have used the deductive approach to find out the results.

Theoretical perspectives:
I have used factors found in previous studies to discuss about and build my own hypotheses.

Empirical foundation:
I have used data from 2010 annual reports of Swedish listed non-financial firms in NASDAQ OMX Stockholm. Spearman correlation and multiple linear regression are used to analyze audit fee structure.

Conclusions:
The study finds that auditee size and other fees have positive correlations with audit fees. In addition, audit committee presence has a negative relation with audit fees. Meanwhile, there is no precise answer that audit... (More)
Purpose:
The purpose of this thesis is to define factors which influence audit fees.

Methodology:
I have used the deductive approach to find out the results.

Theoretical perspectives:
I have used factors found in previous studies to discuss about and build my own hypotheses.

Empirical foundation:
I have used data from 2010 annual reports of Swedish listed non-financial firms in NASDAQ OMX Stockholm. Spearman correlation and multiple linear regression are used to analyze audit fee structure.

Conclusions:
The study finds that auditee size and other fees have positive correlations with audit fees. In addition, audit committee presence has a negative relation with audit fees. Meanwhile, there is no precise answer that audit risk, auditee industry, auditor branch name have associations with audit fees or not. Other factors of auditee complexity, year-end date and audit tenure have no relation with audit fees. (Less)
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author
Vu, Dinh Ha Thu
supervisor
organization
course
BUSP69 20121
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Audit fees, audit independence, auditee risk, auditee size, audit committee, audit, auditee complexity, Big4.
language
English
id
2856912
date added to LUP
2012-06-29 12:05:11
date last changed
2012-06-29 12:13:41
@misc{2856912,
  abstract     = {Purpose:
The purpose of this thesis is to define factors which influence audit fees.

Methodology:
I have used the deductive approach to find out the results.

Theoretical perspectives:
I have used factors found in previous studies to discuss about and build my own hypotheses.

Empirical foundation:
I have used data from 2010 annual reports of Swedish listed non-financial firms in NASDAQ OMX Stockholm. Spearman correlation and multiple linear regression are used to analyze audit fee structure.

Conclusions:
The study finds that auditee size and other fees have positive correlations with audit fees. In addition, audit committee presence has a negative relation with audit fees. Meanwhile, there is no precise answer that audit risk, auditee industry, auditor branch name have associations with audit fees or not. Other factors of auditee complexity, year-end date and audit tenure have no relation with audit fees.},
  author       = {Vu, Dinh Ha Thu},
  keyword      = {Audit fees,audit independence,auditee risk,auditee size,audit committee,audit,auditee complexity,Big4.},
  language     = {eng},
  note         = {Student Paper},
  title        = {Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm},
  year         = {2012},
}