Behavior of audit fees in the audit firm or partner changes

The aim of this study was to identify if the behavior of audit fees are affected when the partner or audit firm change for the period 2010 to 2013. For this, an empirical model was developed and hypotheses based on the international and national literature about determinants of audit fees and audit...

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Bibliographic Details
Main Authors: Marcelo Antonio Pierri Junior, Rita de Cássia Camargo Pepinelli, Luiz Alberton
Format: Article
Language:Portuguese
Published: Universidade Estadual de Maringá 2016-09-01
Series:Enfoque : Reflexão Contábil
Online Access:http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/32817