search query: @author Craswell, A. T. / total: 5
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| Author: | Craswell, A. T. Francis, J. R. |
| Title: | Pricing initial audit engagements: A test of competing theories |
| Journal: | Accounting Review
1999 : APR, VOL. 74:2, p. 201-216 |
| Index terms: | Auditing Pricing Policy Models Australia |
| Language: | eng |
| Abstract: | Two competing theories of initial engagement audit pricing are examined empirically. Unlike the U.S. and most countries, audit fees are publicly disclosed in Australia. The study examines initial engagement pricing in Australia during a time period when comparable U.S. studies report discounts of 25 %. The evidence in the study is generally consistent with Dye's (1991) conclusion that public disclosure of audit fees precludes initial engagement discounting and the potential independence problems arising from such discounting. |
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