Abstract This study replicates earlier works on the association between audit fees, client size, and complexity variables. Using more recent data from the years 1978 to 1983, this study strongly confirms Simunic's results 1980, 1984. Also supported is the finding of a positive relationship between audit fees and nonaudit (consulting) fees. One result of earlier studies that is not confirmed is the existence of higher than expected audit fees for the firm of Price Waterhouse.
Dan T. Simon (Sun,) studied this question.
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