Audit Committee Attributes On Audit Fees In Nigeria.

CHAPTER ONEINTRODUCTION1.1 Background of the studyThe audit fee to the remuneration for audit services by the external auditor that is directly associated with the audit function. It may be distinguished from non audit fee which relates to payment for other services other than that related to the audit function such as human resources management, tax advisory services amongst others. Since the early work on the audit fee by Simunic (1980), research has been stimulated to examine the role of the audit committee characteristics in audit determination (Abbort, Parker, Peters, & Raghunandan, 2…