Document Details

Document Type : Article In Journal 
Document Title :
An Empirical Investigation of Factors Affecting Audit Fees: The Case of Qatar
العوامل المؤثرة في تحديد أتعاب مراجعة الحسابات: دراسة ميدانية تطبيقية على دولة قطر
 
Subject : Accounting 
Document Language : Arabic 
Abstract : The main objective of this study is to examine the determinants of audit fees in Qatar which represents one of the emerging markets in the middle east region. This study indicates that the most important factors in determining audit fees are revenues of audited firm, number of branches of the audited firm, type of industry of audited firm, and the competitive position (reputation) of auditing firm. By using financial and nonfinancial data for all listed companies on Doha stock market (DSM) in Qatar, the results show that the audit fees are significantly associated with the following variables: total assets of the audited firm, number of branches, net income, type of industry, accounts receivable ratio to total assets, and hours required for audit process. However, when using multiple regression model, the results reveal that other important issues be considered such as the size of both audited firm and auditing firm and non-audit services. ? ? 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 18 
Issue Number : 2 
Publishing Year : 1425 AH
2004 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
أحمد سباعي قطبAHMAD S. KUTOBResearcher  
خالد ناصر الخاطر KHALID N. Al-KHATERResearcher  

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