Auctions for audit services and low-balling

Auditing

Volumn 15, Issue SUPPL., 1996, Pages 56-59

  Elitzur, R Ramy ^a   Falk, Haim ^b  

^a UNIVERSITY OF TORONTO   (Canada)

^b RUTGERS UNIVERSITY   (United States)

Author keywords

"low balling"; Audit quality; Audit services

Indexed keywords

EID: 0007080198     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (9)

1. Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research (Autumn): 503-527.
2. _, 1984. Auditor independence. Journal of Accounting Research (Spring): 1-20
3. _, and J. Demski. (undated). The audit industry: A service perspective. Working paper, Yale University.
4. Amett, H., and P. Danos. 1979. CPA Firm Viability. Ann Arbor, MI: University of Michigan.
5. Beck, P. J., and R. M. Baresfield. 1986. An economic analysis of competitive bidding for public audit engagements. Journal of Accounting and Public Policy (Fall): 143-165.
6. _, T. J. Frecka, and I. Solomon. 1988. An empirical analysis of the relationship between MAS involvement and auditor tenure: Implications for auditor independence. Journal of Accounting Literature 7: 65-84.
7. Chow, C. W., and S. J. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review (April): 429-438.
8. Wilson, R. 1977. A bidding model of perfect competition. Review of Economic Studies (October): 511-518.
9. Wilson, T. E., Jr., and R. A. Grimlund. 1990. The examination of the importance of an auditor's reputation. Auditing: A Journal of Practice & Theory (Spring): 43-59.