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Determinantes de los honorarios por auditoría para Portugal y Espa?a

机译：葡萄牙和西班牙审计费的决定因素

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This paper intends to analyze the determinants of audit fees in Portugal and Spain at a time when the audit profession has felt increasingly strong pressures on its ethical, independence and quality of professional attitude, showing that audit fees behave differently in these two countries. The liberalization of audit services’ fees in Portugal, with the elimination in 2005 of the minimum audit fees table based on the audited company size, arouses the interest in perceiving the factors that determine audit fees. In Spain, the various financial scandals have placed audit fees in the main focus. These countries, which form the Iberian Peninsula, have a strongly related economic and cultural history, having also joined the European Union on the same date. In addition, audit fees have not been much studied in these countries, so it is important to perceive their behavior by comparing results. The results indicate that, in Spain, audit fees are determined mainly by the size, complexity and risk of the audited company. It was also found in Spain that the big four companies charge higher fees and companies that change their audit firm pay lower fees in the year of rotation. In Portugal, the size of the audited company was considered the only factor contributing to the determination of audit fees. The analysis includes a sample of 39 listed companies in Portugal and 104 companies listed in Spain for the period of 2013 to 2015 using the ordinary least squares.
机译：本文打算分析审计专业对审计，独立和专业态度质量越来越强烈的强大，审计费用的审计费用在葡萄牙和西班牙的决定因素。葡萄牙审计服务费的自由化，2005年淘汰了2005年的最低审计费表，根据经审计公司规模，引起了对确定审计费用的因素的兴趣。在西班牙，各种金融丑闻已经将审计费用置于主要关注点。这些国家形成伊比利亚半岛，具有强烈相关的经济和文化史，同时也加入了欧洲联盟。此外，这些国家还没有在这些国家研究过很多审计费用，因此通过比较结果来察觉他们的行为很重要。结果表明，在西班牙，审计费用主要由审计公司的规模，复杂性和风险确定。它还在西班牙发现，这位大型四家公司收取更高的费用和公司，改变审计公司在旋转之日内收取较低的费用。在葡萄牙，经审计公司的规模被认为是有助于确定审计费用的唯一因素。该分析包括2013年至2015年在西班牙上市的葡萄牙和104家公司的39家上市公司，使用普通的最小二乘。

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