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• W2186461808 abstract "The main objective of this study is to investigate factors influencing the external audit fees in Malta. This includes assessing whether client size, complexity and risk, also known as the ―traditional‖ determinants, are applicable in the case of Malta, as well as testing the issue of premium pricing amongst the Big 4 audit firms. Of particular interest is the determination of specific factors relevant to such a market. A GLM regression model is used to examine the effect of the independent factors on the amount of audit fees for a sample of audit engagements performed in the Maltese audit market. The model is further complemented by a series of semi-structured interviews with audit partners from various audit firms of different sizes. Results indicate that the amount of external fees is significantly influenced by audit client size, complexity, risk, ownership control and corporate status. Additionally a fee premium has been found to accrue to the Big 4 audit firms.  This paper is an updated version of an earlier paper by the three authors, presented by Peter J. Baldacchino at the 36th Annual Congress of the European Accounting Association held at Dauphine University, Paris, between 6th and 8th May, 2013.  Peter J Baldacchino is Head of the Department of Accountancy at the University of Malta and a member of the Maltese Accountancy Board.  Miriam Attard is Assistant Manager at KPMG Malta and Visiting Lecturer in Financial Accounting and Reporting, Department of Accountancy at the University of Malta  Frank Cassar is Assurance Manager at EY Malta and a Visiting Lecturer in Financial Accounting and Reporting, Department of Accountancy at the University of Malta." @default.
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• W2186461808 date "2014-01-01" @default.
• W2186461808 modified "2023-09-27" @default.
• W2186461808 title "Factors influencing external audit fees in Malta" @default.
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• W2186461808 hasPublicationYear "2014" @default.
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