بعض العوامل المحددة لأتعاب التدقيق : دراسة ميدانية على الشركات المدرجة في بورصة عمان

الملخص EN

The main objective of this study was to examine the impact of a number of factors (size of audited company, complexity of its operations, audit risk, industry type and size of auditing firm) on audit fees of a sample of (107) company listed on the Amman Stock Exchange for the year 2003.

This examination was conducted at two levels: aggregated level and industry (sector) level.

To achieve this, a multiple regression analysis, incorporating a number of independent variables and audit fees as the dependent variable, was undertaken.

The results of the multiple regression analysis indicated the existence of positive and significant relationship between the size of the audited company, its number of branches and the size of auditing firm, and audit fees.

In addition, the analysis revealed that there is a significant difference between audit fees for banks and audit fees for the other types of industry.

As for the multiple regression analysis for each industry (sector), the results indicated that the size of the audited company is the most important variable in determining the audit fees for each industry.

The study ended with recommendations for future research that may cover other aspects of the topic and/or incorporate new variables not covered by the current study.