Determinants of Audit Fees and Non-audit Fees for Listed UK Companies

This study mainly examines the characteristics of financial distress, earnings management, executive remuneration and low balling simultaneously determine audit and non-audit fees. Single-equation models are utilized in this research for both audit and non-audit fee models by using a sample of liste...

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Main Author:	Zhu, Yan
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2010
Online Access:	http://eprints.nottingham.ac.uk/23686/ http://eprints.nottingham.ac.uk/23686/1/ZhuYan.pdf

id	nottingham-23686
recordtype	eprints
spelling	nottingham-236862018-02-01T04:46:41Z http://eprints.nottingham.ac.uk/23686/ Determinants of Audit Fees and Non-audit Fees for Listed UK Companies Zhu, Yan This study mainly examines the characteristics of financial distress, earnings management, executive remuneration and low balling simultaneously determine audit and non-audit fees. Single-equation models are utilized in this research for both audit and non-audit fee models by using a sample of listed UK companies in FTSE for the period 2001-2010. The empirical results reveal that financial distress has negative association with non-audit fees, and cannot fully explain audit fee model; earnings management is negatively related to the audit and non-audit fees; executive remuneration is significantly and positively associated with audit fees, but fails to explain the non-audit fee model; low balling is significantly and negatively corresponding with both audit and non-audit fees. Keywords: Audit Fees; Non-audit Fees; Financial Distress; Earnings Management; Executive Remuneration; Low Balling 2010 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en http://eprints.nottingham.ac.uk/23686/1/ZhuYan.pdf Zhu, Yan (2010) Determinants of Audit Fees and Non-audit Fees for Listed UK Companies. [Dissertation (University of Nottingham only)] (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	University of Nottingham Malaysia Campus
building	Nottingham Research Data Repository
collection	Online Access
language	English
description	This study mainly examines the characteristics of financial distress, earnings management, executive remuneration and low balling simultaneously determine audit and non-audit fees. Single-equation models are utilized in this research for both audit and non-audit fee models by using a sample of listed UK companies in FTSE for the period 2001-2010. The empirical results reveal that financial distress has negative association with non-audit fees, and cannot fully explain audit fee model; earnings management is negatively related to the audit and non-audit fees; executive remuneration is significantly and positively associated with audit fees, but fails to explain the non-audit fee model; low balling is significantly and negatively corresponding with both audit and non-audit fees. Keywords: Audit Fees; Non-audit Fees; Financial Distress; Earnings Management; Executive Remuneration; Low Balling
format	Dissertation (University of Nottingham only)
author	Zhu, Yan
spellingShingle	Zhu, Yan Determinants of Audit Fees and Non-audit Fees for Listed UK Companies
author_facet	Zhu, Yan
author_sort	Zhu, Yan
title	Determinants of Audit Fees and Non-audit Fees for Listed UK Companies
title_short	Determinants of Audit Fees and Non-audit Fees for Listed UK Companies
title_full	Determinants of Audit Fees and Non-audit Fees for Listed UK Companies
title_fullStr	Determinants of Audit Fees and Non-audit Fees for Listed UK Companies
title_full_unstemmed	Determinants of Audit Fees and Non-audit Fees for Listed UK Companies
title_sort	determinants of audit fees and non-audit fees for listed uk companies
publishDate	2010
url	http://eprints.nottingham.ac.uk/23686/ http://eprints.nottingham.ac.uk/23686/1/ZhuYan.pdf
first_indexed	2018-09-06T11:20:58Z
last_indexed	2018-09-06T11:20:58Z
_version_	1610856905622683648

Determinants of Audit Fees and Non-audit Fees for Listed UK Companies

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