The Determinants of External Audit Fees in Zimbabwe Listed Companies

this explanatory study seeks to determine the factors which influence the external audit fees charged by audit firms that audit listed companies in Zimbabwe. The study considers variables that represent audit client size, complexity and riskiness. The study also includes qualitative factors which include audit firm size and type of audit opinion. A sample of 41 companies listed on the Zimbabwe Stock Exchange is selected and regression analysis is performed on the dependent and independent variables.