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| Author: | Kanodia, C. Mukherji, A. |
| Title: | Audit pricing, lowballing and auditor turnover: a dynamic analysis |
| Journal: | Accounting Review
1994 : OCT, VOL. 69:4, p. 593-615 |
| Index terms: | AUDITING PRICING TURNOVER |
| Language: | eng |
| Abstract: | The authors construct and analyze an economic model of audit pricing which shows how equilibrium audit prices would sustain rents and lowballing even when clients have most or all of the bargaining power and are free to change auditors every period. The analysis also throws light on the related phenomenon of auditor turnover, and shows that the efficient pricing of audit services by itself precipitates some turnover apart from turnover due to other forces. |
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