The relationship between audit fees and audit quality is one of the most extensively researched topics in the field of auditing. This study reviews the findings of the past decade with the aim of uncovering and presenting the patterns observed regarding the impact of audit fees. The review synthesizes evidence from research conducted in various contexts. The research highlights that due to the complexity of the topic, we cannot establish universally clear relationships that apply to all settings. However, several key factors have been identified that significantly influence the effects of audit fees, such as specialized expertise, the level of uncertainty, and corporate and institutional structures. Additionally, the findings of the past decade have further reinforced the assumption that abnormal audit fees can ultimately impair the quality of financial reporting.
XIV. ÉVFOLYAM 2026. SPECIAL ISSUES 1. 28-33
DOI: 10.24387/CI.SI.2026.1.5
A cikk megtekinthető: http://controllerinfo.hu/wp-content/uploads/2026/09/CI_kulonszam_2026_1-05.pdf
