Global ETD Search
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Showing 1 to 5 of 5 for “"Audit Pricing"”.
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Essays on Audit Pricing
… of this dissertation is to contribute to the audit pricing literature through three interrelated essays. The purpose of the first essay is to test whether an audit fee bears a premium for the auditor's client-specific business risk. Using unique proprietary audit fee and hour data from four …
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Audit Pricing and Strategic Group Analysis in the Public Accounting Industry
… to examine the industry's strategic groups and pricing decisions in light of considerable economic forces in a changing environment. I draw upon the theory of strategic groups (Hunt 1972; Caves and Porter 1977; Porter 1980) to distinctly identify strategic groups within the public accounting …
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The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market
The GAO has recently expressed concern that audit market concentration (i.e., not client concentration) could result in greater audit fees and lower audit quality. However, the extant literature finds that local audit markets with higher concentration have lower audit fees (Numan and Willekens …
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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality
… traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP …
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Essays on international auditing : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Auckland, New Zealand
… research investigates the determinants of both audit fees and the purchase of non-audit services using multi-country data. In the current globalized economy and in an environment of increased labour mobility, auditors play a crucial role in assuring the quality of financial reporting. At the …