What is it about?

The independence of an auditor is extremely critical in the performance of quality assurance .Key among the issues considered to impair the independence of an auditor is audit fees and the audit firm’s economic dependence on a client. This paper examines the perception of external auditors on the dominant factors that influence audit fees determination.

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Why is it important?

The findings of this study provide some useful insights from the perspective of external auditors on the factors that influence audit fees from a developing country context.

Perspectives

A engaging study carried out recently, if you haven't read it, you should consider reading it!

Godfred owusu
University of Ghana

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This page is a summary of: Audit committee roles, responsibilities and characteristics in Ghana: the perception of 'agency stakeholders', International Journal of Corporate Governance, January 2018, Inderscience Publishers,
DOI: 10.1504/ijcg.2018.10011761.
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