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Research Article
Audit Fee Determinants in CEE Companies Before and During COVID-19
Renata Legenzova — Vytautas Magnus University, Faculty of Economics and Management
Augustina Lialkaitė — Vytautas Magnus University, Faculty of Economics and Management
Abstract
This study analyses the determinants of audit fees paid by Central and Eastern European companies in periods before and during the COVID-19 pandemic. It investigates how firm size, risk, auditor type and other attributes shape audit fees and how these relationships changed during the crisis.
Keywords
audit feeaudit fee determinantsCentral and Eastern EuropeCOVID-19external audit
