Abstract
This paper examines the determinants of audit fees. Based on the work of Behn, Carcello, Hermanson, and Hermanson's (1999), this paper proposes a model which shows that audit fees are determined jointly by client firm's characteristics and client satisfaction with auditors. Contrary to Behn et al's argument that client satisfaction with audit team, but not client satisfaction with audit firm, affects audit fees, this paper uses structural equation modeling to show that audit quality attributes and client satisfaction with audit firm also play an important role in determining audit fees.
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