Resumo

MORAES, Arquimedes de Jesús; PINHEIRO, Eduardo José  e  NEGRELLI, Alexsandro Ronchi. Determinants of Audit Fees -Non Audit Fee. Cuad. Contab. [online]. 2014, vol.15, n.spe39, pp.883-895. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-39.dcan.

The objective of this research is to identify the determinants of the audit fees (non audit FEE) of Brazilian companies. The sample considered information from the companies in the BM & FBOVESPA, resulting from the fusion between the Sao Paulo Stock Exchange (Bovespa) and the Brazilian Mercantile and Futures Exchange (BM & F), between 2009 and 2012. The results show that the size of the audited company at the end of the fiscal year is related positively with the consulting expenses; if the auditing company is part of the Big 4, the consulting fees do not show a significant relationship. On the other hand, the smaller clients have lower costs related to consulting fees.

Palavras-chave : consulting fees; Big 4; auditing quality.

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