Paper Title
The Impact of International Network Audit Firm on Audit Fees: Insights From Thailand

Abstract
This research aims to determine the impact of the type of audit firm (international audit firm and local audit firm) on audit fees. Data were collected from 1,088 firm-year observations of listed companies in the stock exchange of Thailand for the period 2016- 2017. Multiple regression analysis was used to analyze the data. The result shows that the effects of the type of audit firm on audit fees indicates that the international network audit firm type has a significant positive influence on audit fees. Keywords- Audit Fees, International Network Audit Firm, Local Audit Firm