The aim of this paper is to analyze the pricing of audit fees in the Czech Republic, and the main emphasis is placed on the relation between audit and non-audit fees. The analysis is based on the annual reports of the listed companies on the Prague Stock Exchange on 31 December 2015. The...

The financial audit – which is mandatory for publically traded companies – plays an important role in the transparency and efficiency of global capital markets. Yet, the cost of complying with the laws and regulations requiring financial statement review by external auditors can be...