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| Tekijä: | Cullinan, C. P. |
| Otsikko: | Evidence of non-big 6 market specialization and pricing power in a niche assurance service market |
| Lehti: | Auditing: A Journal of Practice and Theory
1998 : VOL. 17: Suppl., p. 47-57 |
| Asiasana: | Auditing Marketing Specialization Insurance Pensions USA |
| Vapaa asiasana: | Niche marketing |
| Kieli: | eng |
| Tiivistelmä: | Elliott and Pallais (1997) indicate the importance of finding an appropriate market niche when entering the assurance services market. This study examines the effects of industry expertise on audit fees in the multi-employer pension plan context. Results indicate that non-Big 6 firms with industry expertise (as measured by market share) receive fee premiums over non-specialist firms. These results suggest that non-Big 6 firms may be able to obtain, and benefit from, market positions in certain niche assurance service markets. |
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