Extraordinary high fees received by the auditors from their clients during the recent financial crisis have attracted public attention. However, reasons for high fees for audit service are obscure. Many studies have proved the importance of the client size, complexity, risks and the auditor status in determination of audit fees. Another determinant, the non-audit fee, has been intensively debated in the literature. The reason for this is that the audit and non-audit fees are not correlated in the way many researchers have expected. Namely, the vast majority of research has reported a positive association between two services. Many explanations for the phenomenon have been set forward. However, real reasons for such association remain unclear and the consensus between researchers is lacking. The study of the correlation between the two types of expenditures in the Swedish audit environment during a long time period may shed some light on this complex phenomenon. Some evidence suggest that an economic downturn can affect the relationship between audit and non-audit fees and their ratios. Therefore, the recent financial crisis provides an excellent opportunity to examine a possible relationship. Using the data from Middle Cap and Small Cap Swedish companies, this study investigates the relationship between audit and non-audit fees and their ratios during three periods of different economic conditions: favorable 2006 -2007, economic downturn 2008-2009 and post crisis period 2010-2011. In this study I tested a number of hypotheses. Firstly, I investigated the suggestion that the relationship between audit and non-audit fees in Sweden, like in many other countries, is positive. Secondly, I tested the hypothesis that economic fluctuations affect this relationship. Thirdly, I explored my prediction that the economic downturn influences the ratios of audit and non-audit fees. I have shown that the relationship between audit and non-audit services is positive during the whole investigated period. According to these results, the relationship is not affected by different economic conditions. Furthermore, I have found out that the financial crisis affected the audit and non-audit fee ratios. The ratio of the audit fee increased during the crisis and continued to increase during the post-crisis period. The ratio of non-audit fee decreased in the same proportion.

This study investigates the factors affecting the level of audit fees paid by companies to their auditors. Firstly, all the likely factors thought to be affecting the level of audit fees were identified through a literature survey. These factors were classified into three groups i.e., size, complexity, and others. The relative importance of these factors was determined empirically and statistically. The empirical study was undertaken by mailing two questionnaires to samples of 100 companies, and 100 audit firms. Preliminary interviews were carried out in order to identify if the most important factors collected through the literature should be considered suitable for further inclusion in the final questionnaire. The questionnaires were not used to collect data or to quantify the subjective factors. They were used to assess the degree to which the factors previously identified were important determinants of the audit fee, and whether other determinants should also be considered. The data for the statistical analysis was obtained from published data i.e., Data Stream, Companies' Annual Reports, and Who Owns Whom. In carrying out the statistical analysis, Multiple Regression arid Principal Component Techniques were used to assess the magnitude of the association between the size and complexity factors and audit fees. An audit fee regression model was developed which explains 90Y. of the variation in audit fees of the largest 65 manufacturing companies in the U.K. on the basis of their size and complexity. The results of both the empirical study, and the statistical analysis revealed that the company size (in terms of debtors, stocks work in progress, turnover, creditors, and total employment costs), and its complexity (in terms of number of subsidiaries, and number of countries in which the company operates) are the major objective determinants of audit fees. The empirical study also revealed that the quality of the company's internal control system, competition in the audit market, and the risk involved in the audit work are the major subjective determinants of audit fees. In addition, the statistical analysis revealed that the factors debtors, number of subsidiaries, and total employment costs are the most significant predictors of audit fees, and the audit fee model which involves these three factors explains 92Y. of the variation in audit fees.

No abstract available / Dissertation (MEd)--University of Pretoria, 2011. / Education Management and Policy Studies / unrestricted

No description available.

Thesis (Ph. D.)--University of Washington, 1996. / Vita. Includes bibliographical references (p. [55]-60).

The purpose of this study was to determine the impact of Virginia school divisions’ policy of paying the fee for students to take Advanced Placement exams on Advanced Placement course enrollment, the number of Advanced Placement exams taken by students, the average scores earned and the percent of students earning qualifying scores of 3, 4, or 5 on Advanced Placement exams. The hierarchical regression models utilized Advanced Placement scores and school demographic data provided by the Virginia Department of Education combined with survey data on Advanced Placement policies and the number years that exam fees had been paid collected from school principals, directors of counseling and division officials. School level demographics considered in the analyses included school size, socioeconomic status, ethnicity and school achievement. Advanced Placement enrollment and the number of exams taken increased significantly over the period of study while the average scores and number of qualifying scores earned by Virginia students remained unchanged. The payment of exam fees by Virginia school divisions had no impact on the change in Advanced Placement participation. Average scores and percent of qualifying scores earned on Advanced Placement science exams fell over the study period, though participation grew in line with the overall Advanced Placement participation. No significant differences in the change in Advanced Placement participation or scores were observed based on the underserved minority enrollment of schools, however both enrollment, average scores and qualifying scores on Advanced Placement exams fell significantly as the percent of students qualified that for free and reduced-lunch programs at a school increased.

Ingeniero Civil Industrial / 29/03/2020

In 1985 the Australian Government announced a momentous policy initiative allowing Australian universities to enrol full-fee paying international students for the first time. This case study is an analysis of the policy development that ensued at Murdoch University between 1985 and 1991as it responded to this opportunity to alleviate problems, with finance and low student numbers, that were threatening its very existence as an independent university. In particular, it examines the factors that had placed Murdoch in such a parlous situation, and the reasons why it was able to respond quickly and effectively so as to implement a highly successful and comprehensive program for the recruitment, enrolment and support of full-fee paying international students. The case study format allowed for the use of a wide range of data sources. Sources of documentary evidence included: formal written works about the events and concepts under investigation, newspapers and other media items, letters, memoranda, agendas and minutes of meetings, and other internal Murdoch University documents. In addition, archival materials such as annual reports, budgets and financial records were consulted. Verification and extension of the documentary and archival evidence was gained from interviews with past and present staff and students of Murdoch University who had been involved with the program. The study found that organisational changes initiated by successive Vice-Chancellors in the 1980s had replaced a slow and unresponsive, collegial style of decision-making, based on very wide consultation, with a more centralised, bureaucratic and market-oriented system. New, streamlined procedures, and the devolution of policy-development to small, semi-autonomous committees, enabled the University to rapidly develop policies and procedures for the inauguration of a program for full-fee paying international students in 1987. The continued success of the program, both in terms of enrolment numbers and financial returns, was found to be based on the creation and development of an almost independent, and entrepreneurial, International Office for the organisation of most aspects of the program, including the marketing and recruitment process.

The objective of this thesis is to provide guidance for Canadian municipal public administrators concerning the economic and legal criteria in the policy design and implementation of user fees. User fees are levies charged for a particular good or service, as compared to a tax, which is charged generally and not specifically allocated. The focus on municipalities is as a result of the unique revenue limitations faced by municipal governments. The thesis is based on a public administration framework that establishes four stages of public policy analysis: problem definition, design, implementation, and evaluation. With a focus on the design and implementation stages, this thesis clarifies the economic literature and jurisprudence in their respective disciplines and sets out design and implementation stage criteria that integrate both disciplines with a view to improving Canadian municipal user fee design and implementation. / Graduate

Den första februari år 2015 infördes, i linje med motsvarande reglering i engelska Takeover Code, ett förbud mot budrelaterade arrangemang i takeover-reglerna. Vilka avtal förbudet omfattar och i vilka fall dispens kan beviljas utreds i det här arbetet. Bland annat på grund av dess nära relation till den svenska regleringen har dess engelska förebild getts en central roll i analysen. Några av de viktigaste slutsatserna är att irrevocables inte torde omfattas av förbudet och att vissa krav för hur budrelaterade arrangemang får utformas torde gälla även i de situationer då dispens enligt kommentaren till förbudet kan beviljas.