Audit Fee Determinants in CEE Companies Before and During COVID-19

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

Cite this article

Legenzova, R., & Lialkaitė, A. (2023). Audit Fee Determinants in CEE Companies Before and During COVID-19. Management of Organizations: Systematic Research, 90(1), 50–66. https://doi.org/10.2478/mosr-2023-0012

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