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| Author: | Simon, D.T. Taylor, M.H. |
| Title: | A survey of audit pricing in Ireland |
| Journal: | International Journal of Auditing
2002 : MAR, VOL. 6:1, p. 3-12 |
| Index terms: | Accounting Auditing Companies Service Irish Republic Europe |
| Language: | eng |
| Abstract: | Many studies have been conducted on the market for audit services in the United States, the United Kingdom, Australia and other countries, but many countries, including Ireland, have not been studied in detail. This paper examines the audit services market in Ireland. The findings indicate broad similarities in the market for audit services in Ireland and countries previously studied. In addition, this study makes an additional contribution by examining whether the large audit-firm fee premium is a general phenomenon or is attributable to specific audit firms. The results suggest that the large auditfirm fee premium documented in many countries may be attributable to only a few large accounting firms rather than to all large accounting firms. |
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