Transaction costs and competition among audit firms in local markets
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DOI: 10.1016/j.jacceco.2017.11.004
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- Barua, Abhijit & Lennox, Clive S. & Raghunandan, Aneesh, 2020. "Are audit fees discounted in initial year audit engagements?," LSE Research Online Documents on Economics 102683, London School of Economics and Political Science, LSE Library.
- Hsihui Chang & Charles Hsu & Zhiming Ma, 2022. "Does product similarity of audit clients influence audit efficiency and pricing decisions?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 807-840, May.
- Hallman, Nicholas J. & Kartapanis, Antonis & Schmidt, Jaime J., 2022. "How do auditors respond to competition? Evidence from the bidding process," Journal of Accounting and Economics, Elsevier, vol. 73(2).
- Wang, Jiaxin & Zhao, Mu & Huang, Xiang & Song, Zilong & Sun, Di, 2024. "Supply chain diffusion mechanisms for AI applications: A perspective on audit pricing," International Review of Financial Analysis, Elsevier, vol. 93(C).
- Yang, Seunghee & Lee, Woo-Jong & Lim, Youngdeok & Yi, Cheong H., 2021. "Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
- Jeroen van Raak & Erik Peek & Roger Meuwissen & Caren Schelleman, 2020. "The effect of audit market structure on audit quality and audit pricing in the private‐client market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 456-488, March.
- Marisetty, Vijaya Bhaskar & Moturi, Sairam, 2023. "Boundaries of the firm and real earnings management," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
- Simon Fung & Viet Tuan Pham & K. K. Raman, 2022. "Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1133-1171, October.
- Prasad Siba Borah & Courage Simon Kofi Dogbe & Michael D. Dzandu & Wisdom Wise Kwabla Pomegbe, 2023. "Forging organizational resilience through green value co‐creation: The role of green technology, green operations, and green transaction capabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5734-5747, December.
- Simon Dekeyser & Ann Gaeremynck & W. Robert Knechel & Marleen Willekens, 2021. "Multimarket Contact and Mutual Forbearance in Audit Markets," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1651-1688, December.
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Keywords
Audit pricing; Competition; Transaction costs;All these keywords.
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