The impact of corporate collapse and CLERP 9 on audit and non-audit fees in Australia / by Joo Siong Boyce Koh.

Koh, Joo Siong Boyce. (2006). The impact of corporate collapse and CLERP 9 on audit and non-audit fees in Australia / by Joo Siong Boyce Koh. Honours Thesis, School of Business, The University of Queensland.

       
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Author Koh, Joo Siong Boyce.
Thesis Title The impact of corporate collapse and CLERP 9 on audit and non-audit fees in Australia / by Joo Siong Boyce Koh.
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 2006
Thesis type Honours Thesis
Total pages 80
Language eng
Subjects 15 Commerce, Management, Tourism and Services
Formatted abstract This study investigates the behaviour of audit and non-audit fees in Australia during the period 2000 to 2005. This time frame is of particular interest because of sweeping changes in the business, regulatory and professional environment faced by auditors during that period. Using an existing audit fee model (Craswell, Francis and Taylor 1995), both audit and non-audit service fees are modelled for a sample of 50 Australian companies. The study finds that audit fees have increased from 2002 to 2005, while non-audit fees have declined during the same period. Overall, the results suggest that the changes to audit independence contained in CLERP 9 have increased audit fees for Australian corporations and at the same time a major shift in the level of non-audit services offered by audit firms has occurred.

 
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Created: Wed, 10 Nov 2010, 15:57:12 EST by Mr Kevin Liang on behalf of The University of Queensland Library