Deregulation of professional accounting services in the united kingdom: Integrating marketing and accounting

Journal of Strategic Marketing

Volumn 11, Issue 1, 2003, Pages 37-53

  Crittenden, Victoria L ^a   Davis, Larry R ^b   Simon, Daniel T ^c   Trompeter, Gregory ^a  

^a BOSTON COLLEGE   (United States)

^b MICHIGAN TECHNOLOGICAL UNIVERSITY   (United States)

^c UNIVERSITY OF NOTRE DAME   (United States)

Author keywords

Cross functional; Deregulation; Services

Indexed keywords

EID: 0344524034     PISSN: 0965254X     EISSN: 14664488     Source Type: Journal    
DOI: 10.1080/0965254032000069757     Document Type: Article

References (48)

1. Accountancy (1995) July, 11.
2. Accountancy Age (1984) Institute to drop fee-cutting rule. Accountancy Age 14 June, 3.
3. Anonymous (1998) How many fingers are walking to accountants? The Practical Accountant September, 10.
4. Anonymous (1999) Double standard for professional advertising. The Practical Accountant November, 10-12.
5. Arnold, D.R., Hoffman, D.K. and McCormick, J. (1989) Service pricing: a differentiation premium approach. The Journal of Services Marketing Summer, 25-33.
6. Beattie, V. and Fearnley, S. (1994) The changing structure of the market for audit services in the UK: a descriptive study. British Accounting Review 26, 301-22.
7. Belsley, W., Kuh, F. and Welsch, R. (1980) Regression Diagnostics: Identifying Influential Data and Sources of Collinearity. New York: John Wiley & Sons.
8. Chaney, P.D. Jeter and Shaw, P. (1995) Direct solicitation and large audit firm dominance in the audit market. Auditing: A Journal of Practice and Theory Spring, 19-33.
9. Chung, D.Y. and Lindsay, D. (1988) The pricing of audit services: the Canadian perspective. Contemporary Accounting Research Fall, 19-46.
10. Cleaver, J. (1999) Newsletters prove to be both effective and cost-effective. Marketing News 4 January, 6-7.
11. Colson, R., Maher, M., Broman, A. and Tiessen, P. (1988) Audit pricing models for regulation research: reliability and stability. Research in Accounting Regulation, 61-79.
12. Crabtree, R. (1995) A buy in-follow on approach for marketing professional services to small business. Journal of Professional Services Marketing 12, 145-49.
13. Davis, L., Ricchiute, D. and Trompeter, G. (1993) Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review January, 135-50.
14. Davis, L. and Simon, D. (1992) The impact of SEC disciplinary actions on audit fees. Auditing: A Journal of Practice and Theory Spring, 58-68.
15. Filley, A. and Pricer, R. (1991) Growing Companies: Tools for Small-Business Success. Madison, Wisconsin: Magna Publications, Inc.
16. Firth, M. (1985) An analysis of audit fees and their determination in New Zealand. Auditing: A Journal of Practice and Theory Spring, 23-37.
17. Francis, J. (1984) The effect of audit firm size on audit prices: a study of the Australian market. Journal of Accounting and Economics August, 133-51.
18. Francis, J. and Simon, D. (1987) A test of audit pricing in the small-client segment of the US audit market. Accounting Review January, 145-57.
19. Francis, J.R. and Stokes, D.J. (1986) Audit prices, product differentiation, and scale economies: further evidence from the Australian market. Journal of Accounting Research Autumn, 383-93.
20. Graham, J. (1997) The subtleties of selling services. The American Salesman October, 3-9.
21. Honeycutt, E. and Marts, J. (1990) Marketing by professionals as applied to CPA firms: room for improvement? Journal of Professional Services Marketing 6, 29-42.
22. Kosek, C. (1997) Data lacking in service industry. Advertising Age April, 48.
23. Kubr, M. (1995) The price of exceptional expertise. Journal of Management Consulting Fall, 7ff.
24. Lamb, C.W., Hair, J.F. and McDaniel, C. (2000) Marketing 5e. Cincinnati, Ohio: South-Western College Publishing.
25. Maher, M, Tiessen, P., Colson, R. and Broman, A. (1992) Competition and audit fees. Accounting Review January, 199-211.
26. Mazur, L. (1999) Do accountants count too much in UK business?. Marketing 28 October, 18.
27. Mitchell, V. (1994) Problems and risks in the purchasing of consultancy services. The Services Industry Journal July, 315-31.
28. MMC (1970) A Report on the General Effect on the Public Interest of Certain Restrictive Practices so far as they Prevail in Relation to the Supply of Professional Services. Monopolies and Mergers Commission, HMSO, Cmnd. 4463.
29. MMC (1976). A Report on the Supply of Accountancy Services in Relation to Restrictions on Advertising. Monopolies and Mergers Commission, HMSO, Cmnd. 6573.
30. Moizer, P. and Turley, S. (1989) Changes in the UK market for audit services: 1972-1982. Journal of Business Finance and Accounting Spring, 41-54.
31. Monroe, K. (1989) The pricing of service. In C.A. Congram and M.L. Friedman (eds), Handbook of Services Marketing. New York: AMACOM, 20-31.
32. Morris, M. and Fuller, D. (1983) Pricing an industrial service. Industrial Marketing Management May, 139-46.
33. Moser, H. and Colvard, R. (2000) Consumers’ attitudes toward advertising by accounting professionals. Journal of Professional Services Marketing 2, 5-18.
34. Murdock, G. and McGrail, G. (1994) Developing a customer-oriented approach to fee setting. The National Public Accountant September, 17-23.
35. Neale, A. (1996) Professional conduct and professional misconduct: a framework and its application to the accounting profession. Journal of Business Ethics 2 February, 219ff.
36. O’Farrell, P., Hitchens, D. and Moffat, L. (1993) The competitive advantage of business service firms. The Service Industries Journal January, 40-65.
37. Parasuraman, A., Zeithaml, V. and Berry, L. (1985) A conceptual model of service quality and its implications for future research. Journal of Marketing Fall, 41-50.
38. Pearson, T. and Trompeter, G. (1994) Competition in the market for audit services: the effect of supplier concentration on audit fees. Contemporary Accounting Research Summer, 115-36.
39. Rathmell, J. (1974) Marketing in the Service Sector. Cambridge, Massachusetts: Winthrop.
40. Renauld, F. (1998) Putting on a new face. CMA November, 26-28.
41. Schonberger R. (1980) Purchasing intangibles. Journal of Purchasing & Materials Management Fall, 25-27.
42. Simon, D. and Francis, J. (1988) The effects of auditor change on audit fees: tests of price cutting and price recovery. Accounting Review April, 255-69.
43. Simunic, D.A. (1980) The pricing of audit services: theory and evidence. Journal of Accounting Research Spring, 161-90.
44. Simunic, D.A. and Stein, M.T. (1995) The auditing marketplace. CA Magazine January/February, 53-60.
45. Turpen, R. (1990) Differential pricing on auditors’ initial engagements: further evidence. Auditing: A Journal of Practice and Theory Spring, 60-76.
46. Wildman, T. (1998) New look, new image, new plans for the ASCPA. Australian CPA April, 6.
47. Yau, O. and Wong, T. (1990) How do CPA firms perceive marketing and advertising: a Hong Kong experience. European Journal of Marketing 24(2) 43-55.
48. Zeithaml, V.A. and Bitner, MJ. (2000) Services Marketing: Integrating Customer Focus Across the Firm, Burr Ridge, Illinois: Irwin McGraw Hill.