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An Empirical-Investigation Of The Market For Audit Services In The Public-Sector

Author

Listed:
  • BABER, WR
  • BROOKS, EH
  • RICKS, WE

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:joares:v:25:y:1987:i:2:p:293-305
    DOI: http://hdl.handle.net/10.2307/2491019
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    Cited by:

    1. Laurence Kranich & Andrés Perea & Hans Peters, 2005. "Core Concepts For Dynamic Tu Games," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 7(01), pages 43-61.
    2. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "Modèle à périodes multiples et conclusions empiriques relatives à l'objectivité et à la pratique du ≪ leurre†prix ≫," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 175-221, June.
    3. James Ross Booth & Lena Chua Booth & Daniel Deli, 2012. "Managerial Incentives and Audit Fees: Evidence from the Mutual Fund Industry," Accounting and Finance Research, Sciedu Press, vol. 1(1), pages 1-76, May.
    4. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "A Multiperiod Model and Experimental Evidence of Independence and “Lowballing†," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 137-174, June.
    5. S. Verbruggen & J. Christiaens & A. Reheul & T. Van Caneghem, 2011. "Audit pricing in a reformed nonprofit market," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/764, Ghent University, Faculty of Economics and Business Administration.
    6. Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
    7. Michael E. Bradbury & Gary Monroe, 2017. "Large audit firm premium and audit specialisation in the public sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 657-679, September.
    8. 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.
    9. 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.
    10. Herings, P.J.J. & Kubler, F., 2000. "Computing equilibria in finance economies," Research Memorandum 022, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    11. Schelleman, C.C.M. & Maijoor, S.J., 2000. "Benchmarking the production of audit services: an efficiency frontier approach," Research Memorandum 055, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    12. Chen, Charles J.P. & Su, Xijia & Wu, Xi, 2007. "Market competitiveness and Big 5 pricing: Evidence from China's binary market," The International Journal of Accounting, Elsevier, vol. 42(1), pages 1-24.
    13. Schelleman, C.C.M., 2001. "Determinants of the profitability of audit engagements : an empirical study," Research Memorandum 037, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    14. Vivien Beattie & Alan Goodacre & Ken Pratt & Joanna Stevenson, 2001. "The determinants of audit fees—evidence from the voluntary sector," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 243-274.
    15. 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.
    16. Derek K. Chan, 1999. "“Low†Balling†and Efficiency in a Two†Period Specialization Model of Auditing Competition," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 609-642, December.
    17. Javad Moradi & Hashem Valipour & Zahra Pahlavan, 2012. "Earnings Management, Board Independence And Audit Fees Considering The Firm‘s Profitability Level," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 2(2), pages 358-366, June.

    More about this item

    Keywords

    Auditing; Public sector; Audit fees; International differences;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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