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| Author: | Barkess, L. Simnett, R. |
| Title: | The provision of other services by auditors: independence and pricing issues. |
| Journal: | Accounting and Business Research
1994 : SPRING, VOL. 24:94, p. 99-108 |
| Index terms: | AUDITORS PRICING BUSINESS ENVIRONMENT AUSTRALIA |
| Language: | eng |
| Abstract: | This research has three objectives: to identify the extent and level of other services provided by incumbent auditors in the Australian business environment; to examine pricing issues by investigating the relationship between fees for other services and audit fees; and to address the question of independence by (a) identifying whether the incidence of audit qualification is related to the level of other services purchased and (b) investigating whether there is a relationship between audit tenure and the level of other services provided. |
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