Experimental evidence of differential auditor pricing and reporting strategies

Accounting Review

Volumn 73, Issue 2, 1998, Pages 255-275

  Calegari, Michael J ^a   Schatzberg, Jeffrey W ^a   Sevcik, Galen R ^a  

^a NONE

Author keywords

Auditing; Competitive equilibrium; Cooperation; Independence; Pricing; Signaling

Indexed keywords

EID: 0032220237     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (9)

1. Conover, W. J. 1980. Practical Nonparametric Statistics. New York, NY: Wiley.
2. DeAngelo, L. 1981. Auditor independence, "low-balling," and disclosure regulation. Journal of Accounting and Economics (December): 113-127.
3. Dopuch, N., and R. King. 1996. The effects of lowballing on audit quality: An experimental markets study. Journal of Accounting, Auditing & Finance: 45-68.
4. Magee, R., and M. Tseng. 1990. Audit pricing and independence. The Accounting Review (April): 315-336.
5. Okell, B. 1991. Price wars spark auditor displacement. Accounting Today (October 7): 4.
6. Schatzberg, J. 1990. A laboratory market investigation of low balling in audit pricing. The Accounting Review (April): 337-362.
7. -1994. A new examination of auditor "low ball" pricing: Theoretical model and experimental evidence. Auditing: A Journal of Practice & Theory (Fall): 33-55.
8. -, and G. Sevcik. 1994. A multiperiod model and experimental evidence of independence and "lowballing." Contemporary Accounting Research (Summer): 137-174.
9. -, -, and B. Shapiro. 1996. Exploratory experimental evidence on independence impairment conditions: Aggregate and individual results. Behavioral Research in Accounting (Supplement): 173-195.