The Determinants of Audit Fees: The Context of Cameroon
Samuel Tanjeh Mukah, Michael Forzeh Fossung, Kueda Wamba Berthelo, Samka Marion Nyuykighan

This study examines the determinants of audit fees in the context of Cameroon. Data was collected using a questionnaire administered to 171 audit firms operating in Cameroon's Littoral, Center, and North-West Regions. The study used multilinear regression to analyse data; the findings reveal that audit fees in Cameroon are determined by the audit firm's experience, audit report lag, client complexity, duration of the mandate, and industry type.

Full Text: PDF     DOI: 10.15640/ijat.v9n2a1