haku: @indexterm error correction models / yhteensä: 21
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| Tekijä: | Chou, W.L. Lee, D. S-Y. |
| Otsikko: | Cointegration analysis of audit pricing model: a panel unit root test approach |
| Lehti: | Journal of Business Finance and Accounting
2003 : SEP/OCT, VOL. 30:7/8, p. 1141-1164 |
| Asiasana: | Auditing Cointegration Error correction models Pricing |
| Kieli: | eng |
| Tiivistelmä: | Evidence on the stationarity of real audit fees and the major explanatory variables frequently used in the audit pricing models is provided from a pooled data set, using panel unit root tests developed by Im et al. (1997). The panel unit root test supports the hypothesis of non-stationarity of audit fees and their major determinants. It is demonstrated that variables in the audit pricing model that were previously found to have impact on audit fees may turn out to be useless when more powerful tests like panel tests are applied to these variables. |
SCIMA