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Audit Fee Determinants in different Ownership Structures: The Swedish Setting
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2013 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The aim of this study is to test the audit fee determinants for companies listed on Nasdaq OMX Stockholm Stock Exchange and to examine whether the audit fee determinants diverge for ownership structures. By testing the audit fee determinants in a Swedish setting the study contributes to the research body in two ways; by testing a previously sparsely researched setting and examining the monitoring need for different ownership structures. The results indicate that audit fees are explained to a large extent by accounting complexities, business complexities and assurance.  The results also suggest that ownership structure does not have a large effect on the monitoring need.  Altogether the results provide further evidence on audit fee determinants whilst adding initial insight into the area of audit fee determinants for ownership structures.

Place, publisher, year, edition, pages
2013. , 65 p.
Keyword [en]
Accounting complexity, Agency theory, Assurance, Auditing, Audit fee determinants, Business complexity, Monitoring cost, Ownership structure
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-202230OAI: oai:DiVA.org:uu-202230DiVA: diva2:631488
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2013-06-25 Created: 2013-06-20 Last updated: 2013-06-25Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
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  • Other locale
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Output format
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