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Jurisdictional Differences in Contracting Out GBE Audits: The Impact on Audit Pricing

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  • K. A. Houghton
  • C. Dolley
  • C. A. Jubb
  • K. M. Chong

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  • K. A. Houghton & C. Dolley & C. A. Jubb & K. M. Chong, 2002. "Jurisdictional Differences in Contracting Out GBE Audits: The Impact on Audit Pricing," Australian Accounting Review, CPA Australia, vol. 12(28), pages 50-57, November.
    • Handle: RePEc:bla:ausact:v:12:y:2002:i:28:p:50-57
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    References listed on IDEAS

    as
    1. Francis, Jr & Stokes, Dj, 1986. "Audit Prices, Product Differentiation, And Scale Economies - Further Evidence From The Australian Market," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 383-393.
    2. Rubin, Marc A., 1992. "Municipal selection of a state or external auditor for financial statement audits," Journal of Accounting and Public Policy, Elsevier, vol. 11(2), pages 155-178.
    3. Simunic, Da, 1980. "The Pricing Of Audit Services - Theory And Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 161-190.
    4. Copley, Paul A., 1991. "The association between municipal disclosure practices and audit quality," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 245-266.
    5. Baber, Wr & Brooks, Eh & Ricks, We, 1987. "An Empirical-Investigation Of The Market For Audit Services In The Public-Sector," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 293-305.
    6. Simon Domberger & Stephen Rimmer, 1994. "Competitive Tendering and Contracting in the Public Sector: A Survey," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 1(3), pages 439-453.
    7. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    8. James Guthrie & Linda English, 1997. "Guarding the Independence of the Victorian Auditor-General and the Public Interest," Australian Accounting Review, CPA Australia, vol. 7(13), pages 12-15, May.
    9. Beck, Paul J. & Barefield, Russell M., 1986. "An economic analysis of competitive bidding for public sector audit engagements," Journal of Accounting and Public Policy, Elsevier, vol. 5(3), pages 143-165.
    10. Tonge, Stanley D. & Wootton, Charles W., 1991. "Auditor concentration and competition among the large public accounting firms: Post-merger status and future implications," Journal of Accounting and Public Policy, Elsevier, vol. 10(2), pages 157-172.
    11. Michael H. Riordan, 1986. "Monopolistic Competition with Experience Goods," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 101(2), pages 265-279.
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