Audit Fees and Audit Quality: Evidence from GCC Region
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Abstract
This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent the new auditor selection. Further, the results of this study contribute to the existing theory and empirical evidence of how the audit fees are associated with audit quality in the periods preceding and subsequent to the new auditor selection. This study offers policy-makers additional evidence to be used for setting up and/or enacting regulations in GCC region regarding issues related to audit fees.
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Shamharir Bin Abidin, Prince Sattam bin Abdulaziz University
Accounting Department, College of Business Administration, Prince Sattam bin Abdulaziz University,
Email: k.aljaaidi@psau.edu.sa
Waddah Kamal Hassan, University of Aden, Yemen
Accounting Department, Faculty of Administrative Sciences, University of Aden, Yemen, and
Department of Accounting, College of Business Administration. Northern Border University, Saudi
Arabia. Email: waddahkam@Yahoo.com ORCID = 0000-0001-9777-7497
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