메뉴 건너뛰기




Volumn 78, Issue 2, 2003, Pages 429-448

The effects of firm-wide and office-level industry expertise on audit pricing

Author keywords

Audit fees; Big 5 accounting firms; Industry expertise

Indexed keywords


EID: 0038400991     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2003.78.2.429     Document Type: Article
Times cited : (478)

References (28)
  • 2
    • 0009191991 scopus 로고    scopus 로고
    • The determinants of audit client satisfaction among clients of Big 6 firms
    • Behn, B., J. Carcello, D. Hermanson, and R. Hermanson. 1997. The determinants of audit client satisfaction among clients of Big 6 firms. Accounting Horizons 11: 7-24.
    • (1997) Accounting Horizons , vol.11 , pp. 7-24
    • Behn, B.1    Carcello, J.2    Hermanson, D.3    Hermanson, R.4
  • 3
    • 21844525157 scopus 로고
    • Network competition, product quality, and market coverage in the presence of network externalities
    • Bental, B., and M. Spiegel. 1995. Network competition, product quality, and market coverage in the presence of network externalities. Journal of Industrial Economics 43: 197-208.
    • (1995) Journal of Industrial Economics , vol.43 , pp. 197-208
    • Bental, B.1    Spiegel, M.2
  • 4
    • 0030549982 scopus 로고    scopus 로고
    • Why market shares matter: An information-based theory
    • Caminal, R., and X. Vives. 1996. Why market shares matter: An information-based theory. Rand Journal of Economics 27 (Summer): 221-239.
    • (1996) Rand Journal of Economics , vol.27 , Issue.SUMMER , pp. 221-239
    • Caminal, R.1    Vives, X.2
  • 5
    • 0002517726 scopus 로고
    • Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users
    • Carcello, J., R. Hermanson, and N. MCGrath. 1992. Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing: A Journal of Practice & Theory 11: 1-15.
    • (1992) Auditing: A Journal of Practice & Theory , vol.11 , pp. 1-15
    • Carcello, J.1    Hermanson, R.2    McGrath, N.3
  • 10
    • 0038743519 scopus 로고    scopus 로고
    • Auditor industry specialization and market segmentation: Evidence from Hong Kong
    • DeFond, M., J. Francis, and T. Wong. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory 19: 49-66.
    • (2000) Auditing: A Journal of Practice & Theory , vol.19 , pp. 49-66
    • Defond, M.1    Francis, J.2    Wong, T.3
  • 11
    • 0037729388 scopus 로고    scopus 로고
    • Brand name audit pricing, industry specialisation and leadership premiums post Big 8 and Big 6 mergers
    • Ferguson, A., and D. Stokes. 2002. Brand name audit pricing, industry specialisation and leadership premiums post Big 8 and Big 6 mergers. Contemporary Accounting Research 19: 77-100.
    • (2002) Contemporary Accounting Research , vol.19 , pp. 77-100
    • Ferguson, A.1    Stokes, D.2
  • 12
    • 0000426492 scopus 로고
    • The effect of audit firm size on audit prices: A study of the Australian market
    • Francis, J., 1984. The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics 6: 133-151.
    • (1984) Journal of Accounting and Economics , vol.6 , pp. 133-151
    • Francis, J.1
  • 13
    • 0000980749 scopus 로고
    • Audit prices, product differentiation, and scale economies: Further evidence from the Australian audit market
    • _, and D. Stokes. 1986. Audit prices, product differentiation, and scale economies: further evidence from the Australian audit market. Journal of Accounting Research 24: 383-393.
    • (1986) Journal of Accounting Research , vol.24 , pp. 383-393
    • Stokes, D.1
  • 14
    • 0000121217 scopus 로고
    • A test of audit pricing in the small-client segment of the U.S. audit market
    • _, and D. Simon. 1987. A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review 62: 145-157.
    • (1987) The Accounting Review , vol.62 , pp. 145-157
    • Simon, D.1
  • 15
    • 77954263328 scopus 로고    scopus 로고
    • City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares
    • _, D. Stokes, and D. Anderson. 1999. City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares. Abacus 35: 185-206.
    • (1999) Abacus , vol.35 , pp. 185-206
    • Stokes, D.1    Anderson, D.2
  • 16
    • 84916458335 scopus 로고
    • Sharing among the human capitalists: An economic inquiry into the corporate law firm and how partners split profits
    • Gilson, R., and R. Mnookin. 1985. Sharing among the human capitalists: An economic inquiry into the corporate law firm and how partners split profits. Stanford Law Review 37: 313-392.
    • (1985) Stanford Law Review , vol.37 , pp. 313-392
    • Gilson, R.1    Mnookin, R.2
  • 17
    • 0033477279 scopus 로고    scopus 로고
    • Market share and customers' perceptions of quality: When can firms grow their way to higher versus lower quality?
    • Hellofs, L., and R. Jacobsen. 1999. Market share and customers' perceptions of quality: When can firms grow their way to higher versus lower quality? Journal of Marketing 63 (January): 16-25.
    • (1999) Journal of Marketing , vol.63 , Issue.JANUARY , pp. 16-25
    • Hellofs, L.1    Jacobsen, R.2
  • 19
    • 85020616309 scopus 로고
    • Network externalities, competition, and compatability
    • Katz, M., and C. Shapiro. 1985. Network externalities, competition, and compatability. American Economic Review 75: 424-440.
    • (1985) American Economic Review , vol.75 , pp. 424-440
    • Katz, M.1    Shapiro, C.2
  • 20
    • 0038067059 scopus 로고    scopus 로고
    • Does Big 6 auditor industry expertise constrain earnings management?
    • forthcoming
    • Krishnan, G. 2003. Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17: forthcoming.
    • (2003) Accounting Horizons , vol.17
    • Krishnan, G.1
  • 21
  • 22
    • 84984248116 scopus 로고
    • Competition in the market for audit services: The effect of supplier concentration on audit fees
    • Pearson, T., and G. Trompeter. 1994. Competition in the market for audit services: The effect of supplier concentration on audit fees. Contemporary Accounting Research 11: 115-135.
    • (1994) Contemporary Accounting Research , vol.11 , pp. 115-135
    • Pearson, T.1    Trompeter, G.2
  • 23
    • 0038743521 scopus 로고    scopus 로고
    • The concentration of local markets: A study of accounting, advertising and law
    • Penno, M., and B. Walther. 1996. The concentration of local markets: A study of accounting, advertising and law. Accounting Horizons 10: 88-99.
    • (1996) Accounting Horizons , vol.10 , pp. 88-99
    • Penno, M.1    Walther, B.2
  • 24
    • 0000614555 scopus 로고    scopus 로고
    • Does size matter? The influence of large clients on office-level auditor reporting decisions
    • Reynolds, J. K., and J. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30: 375-400.
    • (2000) Journal of Accounting and Economics , vol.30 , pp. 375-400
    • Reynolds, J.K.1    Francis, J.2
  • 25
    • 0001809279 scopus 로고
    • Product quality in markets where consumers are imperfectly informed
    • Smallwood, D., and J. Conlisk. 1979. Product quality in markets where consumers are imperfectly informed. Quarterly Journal of Economics 93: 1-23.
    • (1979) Quarterly Journal of Economics , vol.93 , pp. 1-23
    • Smallwood, D.1    Conlisk, J.2
  • 27
    • 0002609453 scopus 로고    scopus 로고
    • The future of accounting, Part 3: Reliability and auditor independence
    • Wallman, S. 1996. The future of accounting, Part 3: Reliability and auditor independence. Accounting Horizons 10: 76-97.
    • (1996) Accounting Horizons , vol.10 , pp. 76-97
    • Wallman, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.