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The study aimed to identify the role of non-current assets’ fair value in determining audit fees, in addition to studying the impact of non-current assets’ fair value on audit fees. This was achieved through different valuation methods and the corporate governance represented by board independence for the period of 2013 to 2018. The study included 50 industrial companies listed on the ASE. 'The panel data was processed using the fixed effects model, and the study found that there is a reverse effect of the non-current assets’ fair value on the audit fees. Furthermore, the study found a difference in the non-current assets’ fair value on audit fees through corporate governance represented by the independent board of directors as well as a difference in the non-current assets’ fair value on audit fees by different fair value valuation methods measured at the first, second and third levels.

Fair Value Accounting for Non-Current Assets and its Role in Determining Auditing Fees