메뉴 건너뛰기




Volumn 13, Issue 1, 2004, Pages 161-178

A descriptive analysis of audit price changes in the UK 1991–95

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84993106768     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818032000134921     Document Type: Article
Times cited : (7)

References (35)
  • 1
    • 0000594253 scopus 로고
    • The changing structure of the market for audit services in the UK–a descriptive study
    • 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: 301–322.
    • (1994) British Accounting Review , vol.26 , pp. 301-322
    • Beattie, V.1    Fearnley, S.2
  • 4
    • 84958839520 scopus 로고
    • A simple test for heteroscedasticity and random coefficient variation
    • Breusch, T., and Pagan, A., (1979). A simple test for heteroscedasticity and random coefficient variation. Econometrica, 47: 1287–1294.
    • (1979) Econometrica , vol.47 , pp. 1287-1294
    • Breusch, T.1    Pagan, A.2
  • 5
    • 77449093590 scopus 로고
    • Must smaller firms continue to lose out?
    • March
    • Briston R., Kedslie M., (1985) Must smaller firms continue to lose out? Accountancy March pp. 163–164
    • (1985) Accountancy , pp. 163-164
    • Briston, R.1    Kedslie, M.2
  • 7
    • 21844519913 scopus 로고
    • Simultaneous estimation of the supply and demand of differentiated audits: evidence from the municipal audit market
    • Copley, P., Gaver, J., and Gaver, K., (1995). Simultaneous estimation of the supply and demand of differentiated audits: evidence from the municipal audit market. Journal of Accounting Research, 33: 137–155.
    • (1995) Journal of Accounting Research , vol.33 , pp. 137-155
    • Copley, P.1    Gaver, J.2    Gaver, K.3
  • 9
    • 0000116156 scopus 로고
    • Determinants of fee cutting on initial audit engagements
    • Ettredge, M., and Greenberg, R., (1990). Determinants of fee cutting on initial audit engagements. Journal of Accounting Research, 28: 198–210.
    • (1990) Journal of Accounting Research , vol.28 , pp. 198-210
    • Ettredge, M.1    Greenberg, R.2
  • 10
    • 0002717689 scopus 로고    scopus 로고
    • Some empirical evidence from publicly quoted UK companies on the relationship between the pricing of audit and non-audit services
    • Ezzamel, M., Gwilliam, D. R., and Holland, K. M., (1996). Some empirical evidence from publicly quoted UK companies on the relationship between the pricing of audit and non-audit services. Accounting and Business Research, 27: 3–16.
    • (1996) Accounting and Business Research , vol.27 , pp. 3-16
    • Ezzamel, M.1    Gwilliam, D.R.2    Holland, K.M.3
  • 11
    • 33645658985 scopus 로고    scopus 로고
    • The relationship between categories of non-audit services and audit fees: evidence from UK companies
    • Ezzamel, M., Gwilliam, D. R., and Holland, K. M., (2002). The relationship between categories of non-audit services and audit fees: evidence from UK companies. International Journal of Auditing, 3: 13–35.
    • (2002) International Journal of Auditing , vol.3 , pp. 13-35
    • Ezzamel, M.1    Gwilliam, D.R.2    Holland, K.M.3
  • 12
    • 0037729388 scopus 로고    scopus 로고
    • Brand name audit pricing, industry specialisation, and leadership premiums post-Big 8 and Big 6 mergers
    • Ferguson, A., and Stokes, D., (2002). Brand name audit pricing, industry specialisation, and leadership premiums post-Big 8 and Big 6 mergers. Contemporary Accounting Research, 19: 77–110.
    • (2002) Contemporary Accounting Research , vol.19 , pp. 77-110
    • Ferguson, A.1    Stokes, D.2
  • 13
    • 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
  • 14
    • 0000121217 scopus 로고
    • A test of audit pricing in the small client segment of the US audit market
    • Francis, J., and Simon, D., (1987). A test of audit pricing in the small client segment of the US audit market. Accounting Review, 62: 145–57.
    • (1987) Accounting Review , vol.62 , pp. 145-157
    • Francis, J.1    Simon, D.2
  • 15
    • 0000980749 scopus 로고
    • Audit prices, product differentiation, and scale economics: further evidence from the Australian market
    • Francis, J., and Stokes, D., (1986). Audit prices, product differentiation, and scale economics: further evidence from the Australian market. Journal of Accounting Research, 24: 383–393.
    • (1986) Journal of Accounting Research , vol.24 , pp. 383-393
    • Francis, J.1    Stokes, D.2
  • 16
    • 0003033670 scopus 로고    scopus 로고
    • Audit fees and audit changes; an investigation of the persistence of fee reduction by type of change
    • Gregory, A., and Collier, P., (1996). Audit fees and audit changes; an investigation of the persistence of fee reduction by type of change. Journal of Business Finance and Accounting, 23: 12–28.
    • (1996) Journal of Business Finance and Accounting , vol.23 , pp. 12-28
    • Gregory, A.1    Collier, P.2
  • 18
    • 1542468050 scopus 로고    scopus 로고
    • Effect of Big 8 mergers on audit fees: evidence from the United Kingdom
    • Iyer, V., and Iyer, G., (1996). Effect of Big 8 mergers on audit fees: evidence from the United Kingdom. Auditing: A Journal of Practice and Theory, 15: 123–132.
    • (1996) Auditing: A Journal of Practice and Theory , vol.15 , pp. 123-132
    • Iyer, V.1    Iyer, G.2
  • 19
    • 0002437730 scopus 로고
    • A test for normality of observations and regression residuals
    • Jarque, C., and Bera, A., (1987). A test for normality of observations and regression residuals. International Statistical Review, 55: 163–172.
    • (1987) International Statistical Review , vol.55 , pp. 163-172
    • Jarque, C.1    Bera, A.2
  • 25
    • 0002731393 scopus 로고
    • Audit fees and auditor size: further evidence
    • Palmrose, Z., (1986a). Audit fees and auditor size: further evidence. Journal of Accounting Research, 24: 67–110.
    • (1986) Journal of Accounting Research , vol.24 , pp. 67-110
    • Palmrose, Z.1
  • 26
    • 0002731393 scopus 로고
    • The effect of non-audit services on the pricing of audit services: further evidence
    • Palmrose, Z., (1986b). The effect of non-audit services on the pricing of audit services: further evidence. Journal of Accounting Research, 24: 405–411.
    • (1986) Journal of Accounting Research , vol.24 , pp. 405-411
    • Palmrose, Z.1
  • 27
    • 84984248116 scopus 로고
    • Competition in the market for audit services: the effect of supplier concentration on audit services
    • Pearson, T., and Trompeter, G., (1994). Competition in the market for audit services: the effect of supplier concentration on audit services. Contemporary Accounting Research, 11: 115–135.
    • (1994) Contemporary Accounting Research , vol.11 , pp. 115-135
    • Pearson, T.1    Trompeter, G.2
  • 28
    • 0007082260 scopus 로고    scopus 로고
    • UK auditor concentration: a descriptive note
    • Peel, M., (1997). UK auditor concentration: a descriptive note. Accounting and Business Research, 27: 311–322.
    • (1997) Accounting and Business Research , vol.27 , pp. 311-322
    • Peel, M.1
  • 29
    • 0013441063 scopus 로고    scopus 로고
    • Auditor concentration: a replication and extension for the UK audit market 1991–1995
    • Pong, C. K. M., (1999). Auditor concentration: a replication and extension for the UK audit market 1991–1995. Journal of Business Finance and Accounting, 26: 451–475.
    • (1999) Journal of Business Finance and Accounting , vol.26 , pp. 451-475
    • Pong, C.K.M.1
  • 32
    • 0001627064 scopus 로고
    • The effects of auditor change on audit fees: tests of price cutting and price recovery
    • Simon, D., and Francis, F., (1988). The effects of auditor change on audit fees: tests of price cutting and price recovery. Accounting Review, 63: 255–269.
    • (1988) Accounting Review , vol.63 , pp. 255-269
    • Simon, D.1    Francis, F.2
  • 33
    • 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: 161–190.
    • (1980) Journal of Accounting Research , vol.18 , pp. 161-190
    • Simunic, D.1
  • 34
    • 38149144890 scopus 로고
    • Auditor concentration and competition among the large public accounting firms: post-merger status and future implications
    • Tonge, S., and Wootton, C., (1991). Auditor concentration and competition among the large public accounting firms: post-merger status and future implications. Journal of Accounting and Public Policy, 10: 157–172.
    • (1991) Journal of Accounting and Public Policy , vol.10 , pp. 157-172
    • Tonge, S.1    Wootton, C.2
  • 35
    • 0000095552 scopus 로고
    • A heteroscedasticity-consistent covariance matrix estimation and a direct test for heteroscedasticity
    • White, H., (1980). A heteroscedasticity-consistent covariance matrix estimation and a direct test for heteroscedasticity. Econometrica, 48: 817–828.
    • (1980) Econometrica , vol.48 , pp. 817-828
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.