haku: @author Zeghal, D. / yhteensä: 9
viite: 5 / 9
| Tekijä: | Anderson, T. Zeghal, D. |
| Otsikko: | The pricing of audit services: further evidence from the Canadian market |
| Lehti: | Accounting and Business Research
1994 : SUMMER, VOL. 24:95, p. 195-207 |
| Asiasana: | CANADA PRICING AUDITING |
| Kieli: | eng |
| Tiivistelmä: | Since the seminal work of Simunic (1980) , many studies have investigated audit pricing, competition in the audit industry, product differentiation and audit cost functions. This study extends on the work done to date by examining Canadian audit fees across time, audit firm and industry. The observations of audit data span the period of time during which the provincial codes of professional ethics with respect to fee tenders and advertising in general were relaxing in Canada. The results reported here support the existence of differentiated audit services in the Canadian audit market. |
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