eng Science and Education Publishing Journal of Finance and Accounting 2333-8857 2022-02-11 10 1 7 14 10.12691/jfa-10-1-2 JFA20221012 article Samuel Tanjeh Mukah 1 Michael Forzeh Fossung michael.fossung@fomicgroup.cm 2 Kueda Wamba Berthelo 3 Samka Marion Nyuykighan 3 Department of Accounting and Finance, Higher Institute of Commerce and Management, The University of Bamenda, Cameroon Department of Accounting, Faculty of Social and Management Sciences, University of Buea, Cameroon Department of Accounting, Faculty of Economics and Management Sciences, The University of Bamenda, Cameroon This study is crystallised on examining the determinants of the amount of audit fees paid in the context of Cameroon using a causal research design. Data was collected through a structured questionnaire administered to companies subject to statutory audit in Cameroon's three regions: Littoral, North-West, and Centre. The model is tested by running a multilinear regression of the audit fees on the auditor characteristics, the auditee characteristics and auditor/Auditee relationship characteristics by using a sample of 171 companies. The size of the auditee, the auditor's expertise, the corporate complexity, the duration of the mandate, the reporting time lag, and the auditor's experience were found to be the most critical drivers of audit fees. While the analysis shows that industry is not a key factor of audit fees, it also indicates that audit fees are not affected by auditor rotation. The current study strongly reinforces that most prior studies are also appropriate to the Cameroonian audit market. This research is unique since it's the first to empirically determine factors affecting the level of audit fee paid by auditee in the context of Cameroon. http://pubs.sciepub.com/jfa/10/1/2/jfa-10-1-2.pdf audit fees auditor auditee Cameroon