The Provision of Non‐audit Services and the Pricing of Audit Fees
利用挪威公司披露的审计费与非审计服务费数据，建立模型发现公司规模是审计费的主要决定因素，且非审计服务费与审计费正相关，模型解释了约75%的审计费差异。
There have been a number of studies examining audit fees and this research has covered various nations. Recent legislation in Norway requires a company to disclose information on the audit fee and the fees for non‐audit services paid to its auditor. Using this data, models of audit fee structure are developed. As with other studies, the size of the company is a major determinant of the audit fee. Payments for non‐audit services are positively and significantly associated with audit fees; this relationship is difficult to explain although it parallels some research in the United States. Overall, the models explain about 75 per cent of the variability in audit fees.