id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-63100	Gureje, Goodnews Kolawole; Okpala, Okwy Peter; Oboh, Collins Sankay	Determinants of Audit Fees among Insurance Firms in Nigeria	2025	18	.pdf	application/pdf	6394	318	51	The study also concluded that client firm size, complexity, and profitability of an insurance firm do not significantly influence the fees charged by audit firms as audit fees. The results suggest that audit firm size is a significant determinant of audit fees, as client firm size, complexity, and profitability did not significantly im- pact audit fees.	cache/cjfa-63100.pdf	txt/cjfa-63100.txt