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| Author: | Balachandran, B. Simon, D. |
| Title: | Audit services and fees of large accounting firms |
| Journal: | Journal of Economics & Management Strategy
1993 : FALL, VOL. 2:3, p. 339-348 |
| Index terms: | AUDITING ACCOUNTING COMPANIES |
| Language: | eng |
| Abstract: | In the audit literature, it was postulated that audit firms are differentiated due to their quality and, thus, the fees charged are a function of quality. The authors hypothesize that this may lead to audit firm specialization in different amounts of auditing, leading to a differential audit fee structure. This hypothesis is empirically tested by using a very large sample of audit fees paid to then Big Eight auditors. |
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