Factors impact on audit fee: Case in Vietnam

This study used data from companies listed on Ho Chi Minh Stock Exchange to investigate the factors impacting on audit fee. The data consisted of a sample of 110 listed companies in 2018. The result indicated that some factors significantly impact on audit fee including Corporate Governance (CG), BIG4 audit firms, Total Assets, and Time. Some other factors did not affect on audit fee include TobinQ and Industry.
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Factors impact on audit fee: Case in Vietnam