TY  - JOUR
AB  - 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.
VL  - 11
IS  - 3
SN  - 0268-6902
DO  - 10.1108/02686909610115222
UR  - https://doi.org/10.1108/02686909610115222
AU  - Jubb C.A.
AU  - Houghton K.A.
AU  - Butterworth S.
PY  - 1996
Y1  - 1996/01/01
TI  - Audit fee determinants: the plural nature of risk
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 25
EP  - 40
Y2  - 2024/04/23
ER  -