An Analysis of Audit Fees and Their Determinants in New Zealand.
研究了新西兰审计费用的设定环境，发现公司规模、复杂性和风险是审计费用的重要决定因素，且没有证据表明大型审计公司收费更高。
Abstract This paper examines the setting of audit fees in New Zealand. First the environment in which audit fees are set is discussed. As in other countries, the New Zealand Society of Accountants requires audit fees to be based upon costs incurred. However, there is no monitoring by the Society of the actual setting of audit fees. In contrast to the United States, there is little evidence of active competition between auditing firms, and given that there is no monitoring of audit fees, it is possible for monopoly pricing to exist. The second part of the paper reports on an empirical examination of the determinants of audit fees. Company size, complexity, and risk were all found to be significant explanatory variables for differences in audit fees across manufacturing firms. The study found no statistically significant evidence of the major firms charging more for their services. The results were compared with those from the United States and the United Kingdom, and similar conclusions were reached.