Hasan Mansur, Abdul Aziz Abdul Rahman, Mohammad Azzam, Abdelrhman Meero, Alaa Alqudah, Hussein Alrabba
Audit fees are deemed as one of the factors that might influence on the opinions of the external auditors regarding audit quality. This study aimed to investigate the opinions of auditors in terms of the influences on audit fees. A 16-item survey questionnaire distributed to 160 external auditors, 127 were returned yielding a 79 percent response rate. Descriptive analysis and multiple regression model were used to analyze data and test hypotheses. The study revealed that there is a significant positive relationship between the origin of company and audit fees, where multinational companies pay higher audit fees more than the local ones. Moreover, results revealed a significant positive relationship between the company’s total assets, the company’s profitability, and audit fees. In contrast, the study found that there is no significant relationship between the company’s complex of operation and audit fees. This study provides an insight to regulators about the potential influential factors on audit fees, and how audit fees can influence on audit quality. The study shed on the perceptions of external auditors about the potential factors that influence on audit fees, where several previous studies highlighted on the perceptions of investors and users of financial statements regarding the influence of audit fees on audit quality.