International Journal of Accounting Research

Lecturer in Accounting and Finance, Mekdela Amba University, box- Mekane Selam, Ethiopia

Publications

• Research   
  The Determinants of Audit Fees: Evidence from Private Banks in Ethiopia
  Author(s): Workneh Dilie*
  
  The main objective of this study was to investigate factors determining audit fees in Ethiopian private banks, with specific emphasis on how the client size, client profitability, client complexity, audit risk, audit firm size, audit tenure and audit report lag impact on audit fee. This was informed by the fact that most research on audit fee models has been done in developed countries while little study is available in developing countries like Ethiopia. The study was based on a sample of 10 private banks covering a time period of nine years from 2009 to 2017 (90 observations). The data employed in this study was secondary data from annual reports of the banks. Panel data regression analysis based on fixed effects model was used in the analysis of the variables in this study. The panel fixed effects regression result’s coefficient of determination (R2) was 0.6349 implying that .. View more»
  

  DOI: 10.35248/2472-114X.21.9.224

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