Results 241 to 250 of about 668,375 (295)

Public Audit Oversight and Audit Pricing: Evidence from the EU

European Accounting Review, 2022
We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB).
Annita Florou, Shuai Yuan
openaire   +1 more source

Audit Market Structure and Audit Pricing

Accounting Horizons, 2016
SYNOPSIS Extant literature finds mixed evidence on the association between audit market concentration and audit fees. We re-examine this issue using a large sample of U.S. audit clients covering 90 metropolitan statistical areas (MSAs) spanning 2000–2013.
John Daniel Eshleman, Bradley P. Lawson
openaire   +1 more source

Audit Pricing and Independence.

The Accounting Review, 1990
Abstract Describes a multiperiod model of the market for audit services for a single client. Pricing phenomena of low-balling and price-cutting in the audit market; Reporting issue over which the auditor and client may disagree; Auditor's value of incumbency; Factors which may affect the client's pressure to the auditor.
Robert P. Magee, Mei-Chiun Tseng
openaire   +1 more source

The Audit Pricing of Terrorism

SSRN Electronic Journal, 2016
We examine the audit pricing of terrorism. We find that in terrorism-intense countries, auditors charge higher audit fees. A similar result is obtained using the September 11, 2001 terrorist attack in the US as a quasi-natural experiment. These findings suggest that auditors incorporate terrorism into risk assessment and charge a fee premium ...
Xinjiao Guan, Oliver Zhen Li, Xu Haoran
openaire   +1 more source

Audit Partner Tenure and Audit Planning and Pricing

AUDITING: A Journal of Practice & Theory, 2010
SUMMARY: This paper investigates the association between audit engagement partner tenure and audit planning and pricing. Prior archival research from countries requiring partner signature on the audit opinion provides mixed results on the implications of partner tenure for audit quality.
Jean C. Bedard, Karla M. Johnstone
openaire   +1 more source

Auditing Pricing and Audit Quality: The Influence of the Introduction of Price Competition

2003
This study examines the effects of the introduction of price competition on the market for audit services. Our results indicate that the removal of a competitive bidding restriction led to (1) lower audit fees, (2) audit firms using lowballing tactics to secure new clients, (3) audit firms bidding away expertise premia that existed under non-price ...
Kevan L. Jensen, Jeff L. Payne
openaire   +1 more source

Excess audit committee compensation and audit pricing

International Journal of Accounting, Auditing and Performance Evaluation, 2018
In this study, we explore audit pricing decisions in the presence of excess audit committee compensation. Specifically, we examine whether excess compensation of audit committee members is related to audit fees. We find that excess compensation is positively associated with audit fees. We further examine whether the excess compensation affects auditors'
Rachana Kalelkar, Sarfraz Khan, Sung Jin Park   +2 more
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The effect of audit firm size on audit prices

Omega, 1990
Abstract In a recent issue of Journal of Accounting and Economics, Francis, 1 developed a theory for determining the effect of audit firm size on audit prices (EAFSA). The present study offers an extension to his multivariable theory, which is otherwise viewed as an excellent attempt at presenting a realistic model of EAFSA.
A Rushinek, S Rushinek
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Pricing of Initial Audit Engagements by Large and Small Audit Firms*

Contemporary Accounting Research, 2005
AbstractWe investigate the extent to which auditors of U.S. companies reduce fees on initial audit engagements (“fee discounting”). We hypothesize that rivalries among sellers, in terms of client turnover and price competition, are more intense among small audit firms. The data support this hypothesis.
Al (Aloke) Ghosh, Steven Lustgarten
openaire   +1 more source

Audit Pricing of Terrorism

Auditing: A Journal of Practice & Theory, 2019
SUMMARY I examine whether terrorism or the risk of future terrorism affects audit fees paid by companies around the world. In the existing audit fee literature, it is unclear how terrorism risk enters the theoretical framework for audit fees.
openaire   +1 more source