The Determinants of Audit Fees: The Context of Cameroon
Abstract
This study examines the determinants of audit fees in the context of Cameroon. Data was collected using a questionnaire administered to 171 audit firms operating in Cameroon's Littoral, Center, and North-West Regions. The study used multilinear regression to analyse data; the findings reveal that audit fees in Cameroon are determined by the audit firm's experience, audit report lag, client complexity, duration of the mandate, and industry type.
Full Text: PDF DOI: 10.15640/ijat.v9n2a1
Abstract
This study examines the determinants of audit fees in the context of Cameroon. Data was collected using a questionnaire administered to 171 audit firms operating in Cameroon's Littoral, Center, and North-West Regions. The study used multilinear regression to analyse data; the findings reveal that audit fees in Cameroon are determined by the audit firm's experience, audit report lag, client complexity, duration of the mandate, and industry type.
Full Text: PDF DOI: 10.15640/ijat.v9n2a1
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