CORE AND SUPPORTING DETERMINANTS OF AUDIT FEES: A SYSTEMATIC LITERATURE REVIEW
Keywords:
Audit Fee, Audit Pricing, Determinants of Audit Fee, Firm Size, Audit Risk.Abstract
This study aims to systematically review the empirical literature on the determinants of audit fees. The review was conducted using a Systematic Literature Review (SLR) approach by analyzing articles published between 2020 and 2026. A total of 33 pertinent scholarly articles were chosen following a comprehensive evaluation procedure guided by established inclusion and exclusion standards, encompassing relevance to audit fee drivers, publication excellence, research robustness, and full text accessibility. The findings reveal that audit fees are consistently influenced by several core determinants, namely firm size, organizational complexity, audit risk, and corporate governance. In contrast, other variables, such as profitability, political connections, and ownership structure, exhibit inconsistent results across studies. These findings suggest that audit fee determination is not solely dependent on internal firm characteristics but is also shaped by institutional contexts and the research approaches employed. This study enriches the literature by presenting a more systematic conceptual integration of audit fee determinants and delivering interpretations regarding discrepancies identified in earlier studies.
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