BUSINESS INFORM №9-2016

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

35

Section: Accounting and Auditing
UDC 657
Shylga S. V.
Models and Factors of Audit and NAS Pricing: Literature Overview (p. 223 - 229)
The research is aimed at analyzing audit and NAS pricing models evolution with application of the narrative approach and testing the hypothesis of multi-variable mixed stochastic development of audit pricing models by the data envelopment analysis. The main findings support the hypothesis of pricing models shift from endogenous to exogenous factors that can be explained by the growing pressure of main stakeholders – clients and regulators – through their control of ethical, quality, social and public governance issues. The DEA allowed to range the factors in 3 main groups: 1) direct factors influencing pricing decision; 2) indirect factors influencing pricing decision; 3) one-off, episode factors of influence. With regard to the obtained results further research should be focused on challenges for developing countries affecting audit and NAS pricing models.
Keywords: audit fees, pricing models, unit costs, audit market
Tabl.: 2. Bibl.: 30.

Shylga Svetlana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Audit and Entrepreneurship, The National Academy of Statistics, Accounting and Auditing (1 Pіdhіrna Str., Kyiv, 04107, Ukraine)
Email: [email protected]

Article is written in English
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Reference to this article:
Shylga, Svetlana V. (2016) “Models and Factors of Audit and NAS Pricing: Literature Overview.” Business Inform 9:223–229.

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