Grand Theory : “-“

Empirical Theory :

1. The relationship between CEO equity incentives and audit fees

2. The relationship between executive compensation and audit fees
3. The relationship between Delta incentives of the board and fees resulting from audit risk
4. The relationship between Vega incentives of the board and fees resulting from audit risk
5. The relationship between the independence of board members and audit fees
6. The relationship between the board ownership and audit fees

Theory Relation With Y Not Significant

Positif Negatif
X1 ₰
X2 ₰
X3 ₰
X4 ₰
X5 ₰
X6 ₰

Y = Audit Fees

Hyphothesis :

 H1. There is a positive relationship between CEO equity incentives and audit fees.
 H2. There is a positive relation between executive compensation and audit fees.
 H3. There is a positive relationship between fees resulting from audit risk and Deltaincentive of the
board.
 H4. There is a negative relationship between fees resulting from audit risk and Vega incentive of the
board.
 H5. There is not a significant relationship between the independence of board members and audit fees.
 H6. There is a positive relationship between the board ownership and audit fees.