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Volumn 27, Issue 2, 1997, Pages 91-98

Audit pricing in the pension plan audit market

Author keywords

[No Author keywords available]

Indexed keywords


EID: 20444390571     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.1997.9729536     Document Type: Article
Times cited : (11)

References (21)
  • 1
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    • Allen, R.D.1    Auerbach, M.E.2
  • 3
    • 0008564250 scopus 로고
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  • 4
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  • 5
    • 85038702934 scopus 로고
    • Department of the Treasury/Internal Revenue Service, Department of Labor/Pension and Welfare Benefits Administration, Pension Benefit Guarantee Corporation , Washington: US Government Printing Office
    • Department of the Treasury/Internal Revenue Service, Department of Labor/Pension and Welfare Benefits Administration, Pension Benefit Guarantee Corporation (1991). 1991 Instructions for Form 5500, Annual Return/Report of Employee Benefit Plan (With 100 or more participants). Washington: US Government Printing Office.
    • (1991) 1991 Instructions for Form 5500, Annual Return/Report of Employee Benefit Plan (With 100 or more participants)
  • 6
    • 0040224458 scopus 로고    scopus 로고
    • The effect of auditor changes on audit fees, audit hours and audit quality
    • Spring
    • Deis, R. D. and Giroux, G. (1996). 'The effect of auditor changes on audit fees, audit hours and audit quality'. Journal of Accounting and Public Policy, Spring: 55-76.
    • (1996) Journal of Accounting and Public Policy , pp. 55-76
    • Deis, R.D.1    Giroux, G.2
  • 7
    • 0000116156 scopus 로고
    • Determinants of fee cutting on initial audit engagements
    • Spring
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    • (1990) Journal of Accounting Research , pp. 198-210
    • Ettredge, M.1    Greenberg, R.2
  • 8
    • 0000121217 scopus 로고
    • A test of audit pricing in the small-client segment of the US audit market
    • January
    • Francis, J. R. and Simon, D. T. (1987). 'A test of audit pricing in the small-client segment of the US audit market'. Accounting Review, January: 145-157.
    • (1987) Accounting Review , pp. 145-157
    • Francis, J.R.1    Simon, D.T.2
  • 9
    • 84949162793 scopus 로고
    • Explaining variability in external audit fees
    • Gist, W. E. (1992). 'Explaining variability in external audit fees'. Accounting and Business Research, 23(89): 79-84.
    • (1992) Accounting and Business Research , vol.23 , Issue.89 , pp. 79-84
    • Gist, W.E.1
  • 10
    • 84965587855 scopus 로고
    • A test of audit pricing in the small client segment: A comment
    • Spring
    • Gist, W. E. (1994). 'A test of audit pricing in the small client segment: a comment'. Journal of Accounting. Auditing and Finance, Spring: 223-233.
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    • Gist, W.E.1
  • 11
    • 0010817542 scopus 로고
    • Audit fees and client business risk during the S & L crisis: Empirical evidence and directions for future research
    • Fall
    • Hill, J. W., Ramsay, R. J. and Simon, D. T. (1994). 'Audit fees and client business risk during the S & L crisis: empirical evidence and directions for future research'. Journal of Accounting and Public Policy, Fall: 185-203.
    • (1994) Journal of Accounting and Public Policy , pp. 185-203
    • Hill, J.W.1    Ramsay, R.J.2    Simon, D.T.3
  • 12
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    • Auditor switching and conservatism
    • January
    • Krishnan, J. (1994). 'Auditor switching and conservatism'. Accounting Review, January: 200-215.
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  • 13
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    • Compliance with ERISA in large single employer and Taft-Hartley plans
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    • Langbert, M. (1994). 'Compliance with ERISA in large single employer and Taft-Hartley plans'. Benefits Quarterly, Third Quarter: 70-77.
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  • 15
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    • Audit fees and auditor size: Further evidence
    • Spring
    • Palmrose, Z. (1986). 'Audit fees and auditor size: further evidence'. Journal of Accounting Research, Spring: 97-110.
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  • 16
    • 21844482753 scopus 로고
    • The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
    • October
    • Pratt, J. and Stice, J. D. (1994). 'The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees'. Accounting Review, October: 639-656.
    • (1994) Accounting Review , pp. 639-656
    • Pratt, J.1    Stice, J.D.2
  • 17
    • 0001627064 scopus 로고
    • The effects of auditor change on audit fees: Tests of price cutting and price recovery
    • April
    • Simon, D. T. and Francis, J. R. (1988). 'The effects of auditor change on audit fees: tests of price cutting and price recovery'. Accounting Review, April: 255-269.
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  • 18
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  • 20
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    • June
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  • 21
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    • April
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.