Research study about auditing markets between USA and Japan

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According to micro economics, the cross price of goods is decided by the point at which the supply curve and demand curve. This theory may also apply to the determination of the Auditing fees , although auditing is an invisible good.The new Japanese statutory auditing system for financial statements and internal controls , started with the2008 fiscal year. Future auditing research will be based on this new system. The purpose of the paper is to analyze the determination of the 2008-2010 audit fee using the corporate annual reports submitted to Financial Service Agency.