Acceso usuarios
, Bensafiddine Abdallah
Objective: This study aims to identify the factors influencing the determination of auditors' fees in Algeria from the perspective of the practitioners, by understanding the relative importance of these factors.
Theoretical Framework: The theoretical aspect addressed the most important factors influencing the determination of auditors' fees in Algeria, which are: the duration of the audit process, the size of the audited institution, the reputation and fame of the audit office, the quality of the audit office, and the risks of the audit process.
Method: In order to determine the interrelationship between the influencing factors that contribute to the determination of auditors' fees in Algeria, the "DEMATEL" method was used, which relies on the opinions of experts (audit experts). Mathematical techniques represented in matrices were employed to identify the most influential factor among the following: the duration of the audit process, the size of the audited institution, the reputation and fame of the audit office, the quality of the audit office, and the risks of the audit process.
Results and Discussion: Through the cause-and-effect relationship, the study concluded that the "reputation and fame of the auditing office" is the most important perspective for evaluation with the highest impact value (5.942), while the "audit process risk factor" is the least important perspective with an estimated value of (4.392), in order to reach the appropriate input for determining the fees of auditors in Algeria.
Research Implications: The study results highlight the importance of the factors influencing the determination of auditors' fees in Algeria. As it is necessary to understand the degree of influence of each criterion in determining these fees, and consequently to identify the necessary solutions to reach a unified model for fees in Algeria based on the influencing factors, instead of subjecting the fees of auditors in Algeria to the method of specifications.
Originality/Value: This study contributes to the literature on the factors influencing the determination of auditors' fees in Algeria by providing empirical evidence from Career experts in Algeria and analyzing it using mathematical methods to identify the most significant influencing factors, enabling policymakers to formulate the necessary policies.
