Business, Management and Accounting
7 years ago

Falling audit fees in Slovenia threaten quality of auditing services.

Journal of Global Economics
Audit Fees for the Segments of Non-Listed Auditees in Slovenia
Vesna Štager, Marjan Odar

Paper Summary

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Safety Assessment

Audit fees for non-listed companies in Slovenia have been decreasing due to competition among small auditing firms. This can impact auditor independence and the quality of auditing services. Previous research in Slovenia on audit-related topics is limited. The researchers chose Slovenia as a new EU country to study these trends.