haku: @author Balachandran, B. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Balachandran, B. Simon, D. |
| Otsikko: | Audit services and fees of large accounting firms |
| Lehti: | Journal of Economics & Management Strategy
1993 : FALL, VOL. 2:3, p. 339-348 |
| Asiasana: | AUDITING ACCOUNTING COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | In the audit literature, it was postulated that audit firms are differentiated due to their quality and, thus, the fees charged are a function of quality. The authors hypothesize that this may lead to audit firm specialization in different amounts of auditing, leading to a differential audit fee structure. This hypothesis is empirically tested by using a very large sample of audit fees paid to then Big Eight auditors. |
SCIMA