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Dose Listed Jordanian Manufacturing Firms’ Profitability and Size Affecting External Audit Fees?

Author

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  • Lina Hani Warrad

Abstract

The external audit services and fees charged by clients to their auditors are clearly of benefit to both clients and auditors: Clients are legally required to have their financial statements audited and desire the fees they pay to be plausible, auditors render such services and care to ensure that the fees they charge are enough to qualify a favorable and pleasant service to be provided (Kikhia, 2014). What distinguish the current investigation is the empirically examination of profitability and size and how affecting the external audit fees in industrial sector in Jordan for a total of five years, also the current investigation is prompted by the absence of studies on auditing and consulting expenses in Jordan, especially in manufacturing sector, which leads in this study to examine the effect of Profitability and size of listed Jordanian Manufacturing firms on External Audit Fees. To achieve this target the study used quantitative techniques by using the (Eviews) software during the period from 2010 to 2015. The outcomes showed that there is no significant effect of return on asset (ROA) of listed Jordanian Manufacturing firms separately on external audit fees, also, there is a significant effect of size of listed Jordanian Manufacturing firms separately on external audit fees, and finally, there is a significant effect of Profitability and size of listed Jordanian Manufacturing firms jointly on external audit fees.

Suggested Citation

  • Lina Hani Warrad, 2017. "Dose Listed Jordanian Manufacturing Firms’ Profitability and Size Affecting External Audit Fees?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(9), pages 116-136, September.
    • Handle: RePEc:hur:ijarbs:v:7:y:2017:i:9:p:116-136
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