Determinants of audit fees : Evidence from Syria

Examines different factors that determine the value of audit fees in Syria. We test the impact of many factors related to audit firm as (audit report type, auditor type, audit firm market share and audit firm rotation) and factors related to client of audit firm (type, size, age and profitability) on the amounts of audit fees. To achieve that goal, the study depends on a practical study ; by extracting an actual data of the 24 companies listed at Damascus Securities Exchange (DSE) for the years 2016-2022. The extracted data were then analyzed by SPSS using descriptive statistics, simple linear regression test, and ANOVA test to examine the research hypothesis.