haku: @indexterm Internal auditing / yhteensä: 303
viite: 161 / 303
Tekijä: | Gerrard, I. Houghton, K. Woodliff, D. |
Otsikko: | Audit fees: the effects of auditee, auditor and industry differences |
Lehti: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:7, p. 3-11 |
Asiasana: | INTERNAL AUDITING AUDITING ACCOUNTING |
Kieli: | eng |
Tiivistelmä: | Over the past decade and a half there have been a number of attempts at modelling external audit fees. These models have provided explanations for the level and variability of audit fees. Among the more noteworthy attempts are Briston and Perks (1), Simunic(2), Taylor and Baker(3), Francis(4), ransis and Stokes(5), Palmrose(6), Francis and Simon(7), Chung and Linsday(8). This literature is widely seen as both rigorous and having some policy implications for audit practice. |
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