AUDIT FEE ECONOMETRICAL MODELS AN OVERVIEW OF THE AUDITING RESEARCH LITERATURE
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2011, Vol 13, Issue 2
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.
Authors and Affiliations
Ivan Oana Raluca
Keywords
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