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| Author: | Gregory, A. Collier, P. |
| Title: | Audit fees and auditor change: an investigation of the persistence of fee reduction by type of change |
| Journal: | Journal of Business Finance and Accounting
1996 : JAN, VOL. 23:1, p. 13-28 |
| Index terms: | CHANGE AUDITING ACCOUNTING |
| Language: | eng |
| Abstract: | Despite concern expressed over "low-balling" or competitive price reduction in the market for audit services, the only empirical investigation of the relationship between initial audit fees, fee recovery and auditor change which has been carried out is by Simon and Francis (1988) using US cross-sectional data. In the present paper the authors investigate the impact of auditor change on cross-sectional UK data for 1991 with the aim of discovering whether there is any evidence of price cutting and subsequent price recovery in a European, rather than a US context. |
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