出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This paper examines the factors influencing the determinants of audit fees in the Kurdistan region/ Iraq. The major purpose is to develop a plausible proxy that can be beneficial in practical work. In order to do this, a prior related literature will be studied before the possible associated factors are analyzed and assessed. Furthermore, research questionnaire is distributed among experienced auditors, accountants and financial officers of client firms, and academics in the field. The hypotheses of this paper aim to investigate the significance of three major groups of factors which might considerably influence audit fees; audited firm attributes, auditor attributes, and market attributes. The results show that all three proposed categories of factors are significant and might be taken in consideration when audit fees are determined.
