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| Author: | Rushinek, A. Rushinek, S. |
| Title: | The effect of audit firm size on audit prices |
| Journal: | Omega
1990 : SEP-OCT, VOL. p. 511-520 |
| Index terms: | AUDITORS COMPANIES ORGANIZATIONAL SIZE PRICES FACTOR ANALYSIS |
| Language: | eng |
| Abstract: | Some authors have investigated the effect of audit firm size on audit prices /EAFSA/. This study offers an extension to a multivariable theory, which is otherwise viewed as an excellent attempt at presenting a realistic model of EAFSA. The conclusion is that the investigation of EAFSA can be conducted more efficiently using 6 factors rather than 11 determinants. These 6 most dominant factors can be computed as composites of the most significant variables. The factors and variables can be ranked by their dominance relative to each other. Factor 1 is the most dominant. Within this most significant factor, the most significant variable is external audit fee. |
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