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Audit Services and Fees of Large Accounting Firms

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  • Balachandran, Bala V
  • Simon, Daniel

Abstract

In the audit literature, it was postulated that audit firms are differentiated due to their quality and, thus, the fees charged are a function of quality. We hypothesize that this may lead to audit firm specialization in different amounts of auditing, lending to a differential audit fee structure. This hypothesis is empirically tested by using a very large sample of audit fees paid to the Big Eight auditors. The results are consistent with the hypothesis in that three Big Eight auditors are observed to charge significantly different fees when compared with the other firms. Copyright 1993 by MIT Press.

Suggested Citation

  • Balachandran, Bala V & Simon, Daniel, 1993. "Audit Services and Fees of Large Accounting Firms," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 2(3), pages 339-348, Fall.
    • Handle: RePEc:bla:jemstr:v:2:y:1993:i:3:p:339-48
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    Cited by:

    1. David C. Hay & W. Robert Knechel & Norman Wong, 2006. "Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 141-191, March.

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