Stager V, Marjan O
In Slovenia, no auditing company has any dominant influence. Small auditing companies started to decrease audit fees a few years ago, which triggered a spiral of falling audit fees. The argument stated that auditors should not accept very low audit fees due to competition for business. Competing with the audit fee is limited because it can impair auditor independence and reduce the quality of auditing services. We should mention that, in the last ten years, no other scientific research in the field of Audit in Slovenia has been carried out, apart from the research: of the determinants of voluntary audit Committee formation in a two-tier board system of a post-transitional economy; of the audit market concentration for the segments of listed and non-listed auditees; audit fees in 2016; and the impact of the new EU audit regulation. In line with this observation, there are at least three reasons for choosing Slovenia as a relatively new EU country for our research.
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