Factors affecting the Disclosure of Audit Fees (An Applied Study at Listed companies in Damascus Securities Exchange)

  • 15 Oct 2022
  • Recently published Research - Business

Researchers

Rasha Al Jerd

Published in

Al Baath University Journal of Economic Sciences, Volume 44, Issue 13, August 2022.

 


Abstract

The research aim is to clarify the impact of audit fees vale, audit company type, audit company share of audit market, remaining of audit company with client, the regulated laws of SCFMS about the disclosure of audit fees, audit report type, and client sector type in the level of audit fees disclosure in all the listed companies at Damascus securities exchange during the period (2008) to (2020), to accomplish the goal of the research audit fees disclosure for the research sample were measured by using final financial reports, and the Ordinary General Assembly Meetings, in addition to extracting the research variables, then logistic regression was used to test to impact between variables. The research found that the listed companies disclosure percentage about audit fees is (54,6%) during the research period, and there is a significant impact for the following variables in audit fees disclosure: audit fees value, regulated laws of SCFMS about audit fees disclosure, audit company share of audit market, and audit company type.

Keywords:  Disclosure, Audit Fees, Audit Report Type, Audit Company Market Share, Client Sector Type, Syrian Commission on Financial Markets and Securities Regulations (SCFMS).

Link to Read Full Paper

https://journal.albaath-univ.edu.sy/index.php/BUJE/article/view/1257/1175