Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Determinants of audit fee-evidence from indian companies Subject The topic of the resource Auditor Rotation; Complexity; Fixed Effects Model; Ind AS; Joint Audit; NSE Description An account of the resource Several studies have examined the factors influencing audit fees across the world, especially on the possible conflict of interest of auditor and client that may be affecting the quality of audit. The paper is about the trend in audit fee in the Indian setting, with the backdrop of two regulatory changes: mandatory auditor rotation and the implementation of Ind AS, the converged version of IFRS. Examining the determinants of audit fees, the paper categorized the explanatory variables into three attributes; auditee (size, risk, and complexity), auditor (auditor size, tenure, joint audit, and auditor rotation), and regulatory (mandatory auditor rotation and IFRS). The sample consisted of all non-financial companies listed on the National Stock Exchange for a period of 10 years from 20092018 resulting in 12,419 firm years. The paper deployed panel data regression with fixed effects with audit fee as the dependent variable. The key findings suggested that audit fee was positively associated with the size of the auditor and the auditee and the ratio of accounts receivable. The paper also indicated that with the tenure of the auditor, the fee tended to increase, and auditor rotation had a significant impact on the auditor's fee. The findings of the study will help the policymakers on the regulation around auditor engagements. 2021, Associated Management Consultants Pvt. Ltd.. All rights reserved. Creator An entity primarily responsible for making the resource Ramesh L.; Kamath R. Source A related resource from which the described resource is derived Indian Journal of Finance, Vol-15, No. 4, pp. 23-40. Publisher An entity responsible for making the resource available Associated Management Consultants Pvt. Ltd. Date A point or period of time associated with an event in the lifecycle of the resource 2021-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.17010/ijf/2021/v15i4/158671" target="_blank" rel="noreferrer noopener">https://doi.org/10.17010/ijf/2021/v15i4/158671</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108263702&amp;doi=10.17010%2Fijf%2F2021%2Fv15i4%2F158671&amp;partnerID=40&amp;md5=e7cec4599c6e108d77bab7c31f273293" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108263702&amp;doi=10.17010%2fijf%2f2021%2fv15i4%2f158671&amp;partnerID=40&amp;md5=e7cec4599c6e108d77bab7c31f273293</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 9738711 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Ramesh L., School of Business and Management, CHRIST (Deemed to be University), Bangalore, 560 029, India; Kamath R., School of Business and Management, CHRIST (Deemed to be University), Bangalore, 560 029, India