Business, Management and Accounting
a year ago

Remote audits have no impact on audit fees, client size does.

JRAK
HOW DO REMOTE AUDIT AND CLIENT COMPANY SIZE AFFECT AUDIT FEES?
Liza Laila Nurwulan, Helen Maulida

Paper Summary

The study looked at how remote audits and the size of client companies affect audit fees at public accounting firms in Pekanbaru. They found that remote audits did not impact audit fees, but client company size did. Both remote audits and client company size together influenced audit fees at the public accounting firms in Pekanbaru.

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