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...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2010
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| Online Access: | https://eprints.nottingham.ac.uk/23686/ |
| _version_ | 1848792613790941184 |
|---|---|
| author | Zhu, Yan |
| author_facet | Zhu, Yan |
| author_sort | Zhu, Yan |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| 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 |
| first_indexed | 2025-11-14T18:47:12Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-23686 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:47:12Z |
| publishDate | 2010 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-236862018-02-01T04:46:41Z https://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 https://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) |
| spellingShingle | Zhu, Yan Determinants of Audit Fees and Non-audit Fees for Listed UK Companies |
| title | 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_short | 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 |
| url | https://eprints.nottingham.ac.uk/23686/ |