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| Tekijä: | Johnstone, K. M. Bedard, J. C. |
| Otsikko: | Engagement planning, bid pricing, and client response in the market for initial attest engagements |
| Lehti: | Accounting Review
2001 : APR, VOL. 76:2, p. 199-220 |
| Asiasana: | Contracts Tender offers Risk analysis Auditing |
| Vapaa asiasana: | Audit planning Bid pricing Risk evaluation Risk adaption |
| Kieli: | eng |
| Tiivistelmä: | This study examines how client rist factors and the provision of additional services affect engagement planning and bid pricing for a set of initial engagement proposals that a single firm submitted to its prospective clients in 1997-1998. Results reveal a relatively small fee premium for additional services clients across all bids, byt analysis of accepted vs. rejected bids implies that this premium is bid away in the market. |
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