Tekijä: | Rushinek, A. Rushinek, S. |
Otsikko: | The effect of audit firm size on audit prices |
Lehti: | Omega
1990 : SEP-OCT, VOL. p. 511-520 |
Asiasana: | AUDITORS COMPANIES ORGANIZATIONAL SIZE PRICES FACTOR ANALYSIS |
Kieli: | eng |
Tiivistelmä: | Some authors have investigated the effect of audit firm size on audit prices /EAFSA/. This study offers an extension to a multivariable theory, which is otherwise viewed as an excellent attempt at presenting a realistic model of EAFSA. The conclusion is that the investigation of EAFSA can be conducted more efficiently using 6 factors rather than 11 determinants. These 6 most dominant factors can be computed as composites of the most significant variables. The factors and variables can be ranked by their dominance relative to each other. Factor 1 is the most dominant. Within this most significant factor, the most significant variable is external audit fee. |
SCIMA