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| Author: | Peel, M.J. Roberts, R. |
| Title: | Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market |
| Journal: | Accounting and Business Research
2003 : VOL. 33:3, p. 207-233 |
| Index terms: | Auditing Auditors Manufacturing industry United Kingdom |
| Freeterms: | Audit fees |
| Language: | eng |
| Abstract: | There is no previous research on the determinants of audit fees for the smallest auditees in the market. Therefore, some new theory and evidence on the determinants of the audit fees of micro-firms operating in the UK manufacturing sector are provided. A key finding is that the highly competitive market under consideration, independent small auditees willingly paid a premium to be audited by a mid-tier or a (then) Big Six auditor, with the latter commanding the higher premium. |
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