메뉴 건너뛰기




Volumn 23, Issue 2, 2006, Pages 333-368

Pricing of initial audit engagements by large and small audit firms;La tarification des missions de vérification initiales par les grands et les petits cabinets de vérification

Author keywords

Audit fees; Auditor independence; Low balling; Market structure

Indexed keywords


EID: 33745609496     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/927U-JGJY-35TA-7NT1     Document Type: Article
Times cited : (156)

References (35)
  • 4
    • 0000772699 scopus 로고
    • Auditor reputation and the pricing of initial public offerings
    • Beatty, R. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64 (4): 693-709.
    • (1989) The Accounting Review , vol.64 , Issue.4 , pp. 693-709
    • Beatty, R.1
  • 6
    • 0346451549 scopus 로고    scopus 로고
    • Low-balling and efficiency in a two-period specialization model of auditing competition
    • Chan, D. 1999. Low-balling and efficiency in a two-period specialization model of auditing competition. Contemporary Accounting Research 16 (4): 609-42.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.4 , pp. 609-642
    • Chan, D.1
  • 7
    • 0033114556 scopus 로고    scopus 로고
    • Pricing initial audit engagements: A test of competing theories
    • Craswell, A., and J. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review 74 (2): 201-15.
    • (1999) The Accounting Review , vol.74 , Issue.2 , pp. 201-215
    • Craswell, A.1    Francis, J.2
  • 9
    • 40249117870 scopus 로고
    • Auditor independence, "lowballing" and disclosure regulation
    • DeAngelo, L. 1981. Auditor independence, "lowballing" and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-27.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.2 , pp. 113-127
    • DeAngelo, L.1
  • 10
    • 0010127967 scopus 로고
    • The nature of competition in the auditing profession: A descriptive and normative view
    • eds. J. Buckley and J. F. Weston. Belmont, CA: Lifetime Learning Publications
    • Dopuch, N., and D. Simunic. 1980. The nature of competition in the auditing profession: A descriptive and normative view. In Regulation and the Accounting Profession, eds. J. Buckley and J. F. Weston, 77-94. Belmont, CA: Lifetime Learning Publications.
    • (1980) Regulation and the Accounting Profession , pp. 77-94
    • Dopuch, N.1    Simunic, D.2
  • 11
    • 0010025765 scopus 로고
    • Informationally motivated auditor replacement
    • Dye, R. 1991. Informationally motivated auditor replacement. Journal of Accounting and Economics 14 (4): 347-74.
    • (1991) Journal of Accounting and Economics , vol.14 , Issue.4 , pp. 347-374
    • Dye, R.1
  • 12
    • 0000116156 scopus 로고
    • Determinants of fee cutting on initial audit engagements
    • Ettredge, M., and R. Greenberg. 1990. Determinants of fee cutting on initial audit engagements. Journal of Accounting Research 28 (1): 198-210.
    • (1990) Journal of Accounting Research , vol.28 , Issue.1 , pp. 198-210
    • Ettredge, M.1    Greenberg, R.2
  • 13
    • 0000356859 scopus 로고
    • Empirical assessment of the impact of auditor quality on the valuation of new issues
    • Feltham, G., J. Hughes, and D. Simunic. 1991. Empirical assessment of the impact of auditor quality on the valuation of new issues. Journal of Accounting and Economics 14 (4): 375-99.
    • (1991) Journal of Accounting and Economics , vol.14 , Issue.4 , pp. 375-399
    • Feltham, G.1    Hughes, J.2    Simunic, D.3
  • 14
    • 0000915988 scopus 로고    scopus 로고
    • Accounting accruals and auditor reporting conservatism
    • Francis, J., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16(1): 135-65.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.1 , pp. 135-165
    • Francis, J.1    Krishnan, J.2
  • 15
    • 0000121217 scopus 로고
    • A test of audit pricing in the small client segment of the U.S. audit market
    • Francis J., and D. Simon. 1987. A test of audit pricing in the small client segment of the U.S. audit market. The Accounting Review 62 (1): 145-57.
    • (1987) The Accounting Review , vol.62 , Issue.1 , pp. 145-157
    • Francis, J.1    Simon, D.2
  • 16
    • 0001139875 scopus 로고
    • Auditor changes: A joint test of theories relating to agency costs and auditor differentiation
    • Francis, J., and E. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (4): 663-82.
    • (1988) The Accounting Review , vol.63 , Issue.4 , pp. 663-682
    • Francis, J.1    Wilson, E.2
  • 17
    • 0000876551 scopus 로고
    • The market for audit services: Evidence from voluntary auditor changes
    • Johnson, B. W., and T. Lys. 1990. The market for audit services: Evidence from voluntary auditor changes. Journal of Accounting and Economics 12 (1-3): 281-309.
    • (1990) Journal of Accounting and Economics , vol.12 , Issue.1-3 , pp. 281-309
    • Johnson, B.W.1    Lys, T.2
  • 18
    • 0002054632 scopus 로고
    • Audit pricing and independence
    • Magee, R., and M. Tseng. 1990. Audit pricing and independence. The Accounting Review 65 (2): 315-36.
    • (1990) The Accounting Review , vol.65 , Issue.2 , pp. 315-336
    • Magee, R.1    Tseng, M.2
  • 19
    • 54649084074 scopus 로고    scopus 로고
    • The effects of business risk on audit pricing
    • Morgan, J., and P. Stocken. 1998. The effects of business risk on audit pricing. Review of Accounting Studies 3 (4): 365-85.
    • (1998) Review of Accounting Studies , vol.3 , Issue.4 , pp. 365-385
    • Morgan, J.1    Stocken, P.2
  • 20
    • 84858918351 scopus 로고    scopus 로고
    • Accounting profession clashes with regulator over attack on "lowballing"
    • Parker, A. 2002. Accounting profession clashes with regulator over attack on "lowballing". Financial Times, June 29, 2.
    • (2002) Financial Times , vol.JUNE 29 , pp. 2
    • Parker, A.1
  • 22
    • 84863937776 scopus 로고    scopus 로고
    • Pricing initial audit engagements: Empirical evidence following public disclosure of audit fees
    • University of Houston
    • Sankaraguruswamy, S., and S. Whisenant. 2003. Pricing initial audit engagements: Empirical evidence following public disclosure of audit fees. Working paper, University of Houston.
    • (2003) Working Paper
    • Sankaraguruswamy, S.1    Whisenant, S.2
  • 23
    • 0000246456 scopus 로고
    • A laboratory investigation of lowballing in audit pricing
    • Schatzberg. J. 1990. A laboratory investigation of lowballing in audit pricing. The Accounting Review 65 (2): 337-62.
    • (1990) The Accounting Review , vol.65 , Issue.2 , pp. 337-362
    • Schatzberg, J.1
  • 27
    • 0001991598 scopus 로고
    • The audit service market: Additional empirical evidence
    • Simon, D. 1985. The audit service market: Additional empirical evidence. Auditing: A Journal of Practice & Theory 5 (1): 71-8.
    • (1985) Auditing: A Journal of Practice & Theory , vol.5 , Issue.1 , pp. 71-78
    • Simon, D.1
  • 28
    • 0001627064 scopus 로고
    • The effects of auditor change on audit fees: Test of price cutting and price recovery
    • Simon, D., and J. Francis. 1988. The effects of auditor change on audit fees: Test of price cutting and price recovery. The Accounting Review 63 (2): 255-69.
    • (1988) The Accounting Review , vol.63 , Issue.2 , pp. 255-269
    • Simon, D.1    Francis, J.2
  • 29
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • Simunic, D. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (1): 161-90.
    • (1980) Journal of Accounting Research , vol.18 , Issue.1 , pp. 161-190
    • Simunic, D.1
  • 31
    • 0000108948 scopus 로고
    • Perceived auditor quality and the earnings response coefficient
    • Teoh, S., and T. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68 (2): 346-66.
    • (1993) The Accounting Review , vol.68 , Issue.2 , pp. 346-366
    • Teoh, S.1    Wong, T.2
  • 32
    • 0002332865 scopus 로고
    • Differential pricing on auditors' initial engagements: Further evidence
    • Turpen, R. 1990. Differential pricing on auditors' initial engagements: Further evidence. Auditing: A Journal of Practice & Theory 9 (2): 60-76.
    • (1990) Auditing: A Journal of Practice & Theory , vol.9 , Issue.2 , pp. 60-76
    • Turpen, R.1
  • 35
    • 0013255912 scopus 로고    scopus 로고
    • A bargaining model of auditor reporting
    • Zhang, P. 1999. A bargaining model of auditor reporting. Contemporary Accounting Research 16 (1): 167-84.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.1 , pp. 167-184
    • Zhang, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.