Abstract

ALJAAIDI, KHALED SALMEN; ABIDIN, SHAMHARIR BIN  and  HASSAN, WADDAH KAMAL. AUDIT FEES AND AUDIT QUALITY: EVIDENCE FROM GULF COOPERATION COUNCIL REGION. AD-minister [online]. 2021, n.38, pp.121-159.  Epub Jan 13, 2022. ISSN 1692-0279.  https://doi.org/10.17230/ad-minister.38.5.

This study examines the association of audit fees with audit quality among a total of 104 and 108 non- financial companies listed on The Gulf Cooperation Council stock markets for the periods preceding and subsequent to the event, respectively, over the period 2005-2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent to the new auditor selection. Furthermore, the results of this study contribute to the existing theory and empirical evidence indicating how audit fees are associated with audit quality in the periods preceding and subsequent to the new auditor selection. This study offers policy-makers additional evidence to utilize for setting up and/or enacting regulations in The Gulf Cooperation Council region, regarding issues related to audit fees.

Keywords : Audit fees; audit quality; Gulf Co-operation Council region.

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