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| Author: | Niemi, L. |
| Title: | Auditor size and audit pricing: evidence from small audit firms |
| Journal: | European Accounting Review
2004 : VOL. 13:3, p. 541-560 |
| Index terms: | Accounting Auditing Finland Pricing |
| Language: | eng |
| Abstract: | This paper examines the relation between auditor size and audit prices by using data from 103 small Finnish audit firms. This study documents, after controlling for the auditors technical capability, the positive association between auditor size and audit pricing. |
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