... analysis Audit firm size Audit committee independence Audit report lag Audit client risk Due to the separation of ownership and management, as well as the financial scandals that many companies and financial institutions were exposed to at the beginning of the 21st century due to management...

..., in general, are being charged higher audit and non-audit fees and whether this impact is conditional on audit firm size and tenure. Design/methodology/approach Using empirical data for UK listed firms from 2003-2007, the paper uses a regression model that explains audit and non-audit fees by independent...