Title: Auditor reputation, audit report lag and audit fees: an empirical study in Thailand

Authors: Muhammad Syukur; Dio Alfarago; Riska Damayanti

Addresses: Sustainability and Entrepreneurship Research Center (SERC), School of Management, Mae Fah Luang University, Thailand ' Directorate General of Taxes, Jalan Gatot Subroto, Kavling 40-42, Jakarta 12190, Indonesia ' International Accounting Program (IAP), Universitas Syiah Kuala, Teuku Nyak Arief Street No. 441, Banda Aceh, 23111, Indonesia

Abstract: his study examines the impact of auditor reputation and audit report lag on audit fees, investigating 1,372 observations from 196 Thai-listed companies over the period 2013-2019. Key variables include the auditor's name, reporting date, and audit fees. The findings reveal that both independent variables (auditor reputation and audit report lag) and control variables (client's risk, firm size, and profitability) significantly affect audit fees. Non-Big Four auditors receive significantly lower fees compared to Big Four auditors, with one particular audit firm setting notably lower fees among reputable auditors. This pioneering research on Thai audit fee determinants offers policy recommendations for mandatory fee disclosure in annual reports and highlights the implications of audit fees within management.

Keywords: audit fees; auditor reputation; Big Four; audit report lag; Thailand.

DOI: 10.1504/IJMFA.2026.150660

International Journal of Managerial and Financial Accounting, 2026 Vol.18 No.1, pp.22 - 40

Accepted: 21 May 2024
Published online: 19 Dec 2025 *

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