Audit fee determinants: the plural nature of risk

C.A. Jubb (The University of Melbourne, Parkville, Australia)
K.A. Houghton (The University of Melbourne, Parkville, Australia)
S. Butterworth (The University of Melbourne, Parkville, Australia)

Managerial Auditing Journal

ISSN: 0268-6902

Publication date: 1 April 1996

Abstract

Addresses concerns regarding perceptions and measurement of risk and the resultant confusion relating to understanding of the market for audit services. Examines the theoretical justification for a plural approach to dealing with “risk” in audit fee models. Reviews the relevant literature and undertakes a factor analysis of 229 Western Australian firms in search of evidence of plurality. Argues for recognition of the idea that risk in the audit context is composed of two separate but related concepts: audit risk and business risk.

Keywords

Citation

Jubb, C., Houghton, K. and Butterworth, S. (1996), "Audit fee determinants: the plural nature of risk", Managerial Auditing Journal, Vol. 11 No. 3, pp. 25-40. https://doi.org/10.1108/02686909610115222

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MCB UP Ltd

Copyright © 1996, MCB UP Limited

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