Add to ORKGWe report results consistent with the existence of a Big Six premium in the UK during the period 1985-1995. We find little evidence that this premium can be attributed to industry specialisation by auditors, no matter how this is specified. We find evidence to suggest that non-audit fees earned by auditors from their audit clients are positively related to the size of the audit fee and vice versa. However, when appropriate allowance is made for endogeneity, by modelling both sources of auditor revenue in a simultaneous equations framework, the Big Six premium is still present. All these results are generated using a conventional audit-pricing model that treats factors such as client size, complexity, risk and non-audit services as additive ...
This paper simultaneously examines, for the first time, the determinants of external audit fees of U...
Many prior studies have found that large auditors charge significantly higher fees for statutory aud...
The development of both brand name reputation and industry specialization by Big 8 auditors is argue...
First draftThere is considerable empirical evidence that after controlling for factors known to affe...
Our study attempts to determine whether, and if so why, the large auditing firms are able to earn a ...
Our study attempts to determine whether, and if so why, the large auditing firms are able to earn a ...
Big 4 auditors’ premium charged by the Big 4 auditors has found to have important influence on fees ...
Despite the growing literature on the market for audit services, to date no study has examined the d...
This paper intends to examine the determinants of the level of audit fees in the UK audit market and...
This study examines whether client satisfaction can help explain cross-sectional variation in Big 6 ...
Audit fees of Big 6 and non-Big 6 accounting firms are examined for 348 publicly listed Hong Kong co...
The dissertation investigates Big 4 audit fee premiums for industry specialization based on samples ...
Several studies of the U.S. market for audit services have found evidence of a large audit-firm fee ...
This paper simultaneously examines, for the first time, the determinants of external audit fees of U...
There is a lack of UK audit pricing literature to review the long period of audit fees trends and in...
This paper simultaneously examines, for the first time, the determinants of external audit fees of U...
Many prior studies have found that large auditors charge significantly higher fees for statutory aud...
The development of both brand name reputation and industry specialization by Big 8 auditors is argue...
First draftThere is considerable empirical evidence that after controlling for factors known to affe...
Our study attempts to determine whether, and if so why, the large auditing firms are able to earn a ...
Our study attempts to determine whether, and if so why, the large auditing firms are able to earn a ...
Big 4 auditors’ premium charged by the Big 4 auditors has found to have important influence on fees ...
Despite the growing literature on the market for audit services, to date no study has examined the d...
This paper intends to examine the determinants of the level of audit fees in the UK audit market and...
This study examines whether client satisfaction can help explain cross-sectional variation in Big 6 ...
Audit fees of Big 6 and non-Big 6 accounting firms are examined for 348 publicly listed Hong Kong co...
The dissertation investigates Big 4 audit fee premiums for industry specialization based on samples ...
Several studies of the U.S. market for audit services have found evidence of a large audit-firm fee ...
This paper simultaneously examines, for the first time, the determinants of external audit fees of U...
There is a lack of UK audit pricing literature to review the long period of audit fees trends and in...
This paper simultaneously examines, for the first time, the determinants of external audit fees of U...
Many prior studies have found that large auditors charge significantly higher fees for statutory aud...
The development of both brand name reputation and industry specialization by Big 8 auditors is argue...