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Determinants of Audit Fees Pricing: Evidence from Nairobi Securities Exchange (NSE)

Show simple item record Kimeli, Elkana Kiptum 2016-04-27T08:43:55Z 2016-04-27T08:43:55Z 2016-01
dc.identifier.issn 2394-5931
dc.description Full text en_US
dc.description.abstract The study sought to find out the determinants of audit fees in Kenya, this was informed by the fact that most literature on audit fee models relates to developed countries while little attention has been given to developing countries like Kenya. Previous research has found the significance of the audit fee variables change according to each country’s characteristics and period of analysis; such models therefore need to be revised periodically. Deductive approach was used in the study. Data was collected from listed firms’ annual reports covering the period from 2008 to 2014. Out of the 62 listed firms targeted by the study, 41 firms were responsive representing a response rate of 66.12%. Linear regression model was used to test the hypothesis. The R square of the model was 0.709 meaning that 70.9% of the variations of audit fees are explainable by the model studied. F-statistic value of 67.273 and p-value (sig) of 0.000 indicates the model is statistically significant and can be relied to predict audit prices. The findings of the study support a link between Audit pricing and: Auditor Experience, Auditor Reputation, Big 4 status; Client size; Client complexity; and the reporting time lag are the important factors determining audit fees for Kenyan listed firms. A negative relationship was found between audit fees and auditor size while no relationship was found between audit fees and: reporting season, client profitability, and client risk. en_US
dc.language.iso en en_US
dc.publisher International Journal of Research in Business Studies and Management en_US
dc.subject Audit Fees Pricing en_US
dc.subject Nairobi Securities Exchange en_US
dc.title Determinants of Audit Fees Pricing: Evidence from Nairobi Securities Exchange (NSE) en_US
dc.type Article en_US

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