IDEAS home Printed from https://ideas.repec.org/p/unm/umamet/2001037.html
   My bibliography  Save this paper

Determinants of the profitability of audit engagements : an empirical study

Author

Listed:
  • Schelleman, C.C.M.

    (Accounting & Information Management)

Abstract

No abstract is available for this item.

Suggested Citation

  • 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).
    • Handle: RePEc:unm:umamet:2001037
    DOI: 10.26481/umamet.2001037
    as

    Download full text from publisher

    File URL: https://cris.maastrichtuniversity.nl/ws/files/914724/guid-1e6565ff-77c0-4aee-8234-72f9913f49c8-ASSET1.0.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.26481/umamet.2001037?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Palmrose, Zv, 1986. "Audit Fees And Auditor Size - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 97-110.
    2. Shepherd, William G, 1972. "The Elements of Market Structure," The Review of Economics and Statistics, MIT Press, vol. 54(1), pages 25-37, February.
    3. Tim Pearson & Greg Trompeter, 1994. "Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 115-135, June.
    4. Simunic, Da, 1980. "The Pricing Of Audit Services - Theory And Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 161-190.
    5. Dan A. Simunic & Michael T. Stein, 1990. "Audit risk in a client portfolio context," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 329-343, March.
    6. Palmrose, Zv, 1986. "The Effect Of Nonaudit Services On The Pricing Of Audit Services - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 405-411.
    7. Demsetz, Harold, 1973. "Industry Structure, Market Rivalry, and Public Policy," Journal of Law and Economics, University of Chicago Press, vol. 16(1), pages 1-9, April.
    8. Joe S. Bain, 1951. "Relation of Profit Rate to Industry Concentration: American Manufacturing, 1936–1940," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 65(3), pages 293-324.
    9. Fama, Eugene F & French, Kenneth R, 2000. "Forecasting Profitability and Earnings," The Journal of Business, University of Chicago Press, vol. 73(2), pages 161-175, April.
    10. Dennis Y. Chung & W. Daryl Lindsay, 1988. "The pricing of audit services: The Canadian perspective," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 19-46, September.
    11. 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.
    12. Bruce K. Behn & Joseph V. Carcello & Dana R. Hermanson & Roger H. Hermanson, 1999. "Client Satisfaction and Big 6 Audit Fees," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 587-608, December.
    13. Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen, 1998. "Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 385-404, September.
    14. Okeefe, Tb & Simunic, Da & Stein, Mt, 1994. "The Production Of Audit Services - Evidence From A Major Public Accounting Firm," Journal of Accounting Research, Wiley Blackwell, vol. 32(2), pages 241-261.
    15. 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.
    16. 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.
    17. Richard G. Zind & Daniel Zã‰Ghal, 1989. "Some characteristics of the Canadian audit industry," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 26-47, September.
    18. Gilbert, R Alton, 1984. "Bank Market Structure and Competition: A Survey," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 16(4), pages 617-644, November.
    19. Geroski, Paul A, 1988. "In Pursuit of Monopoly Power: Recent Quantitative Work in Industrial Economics," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 3(2), pages 107-123, April.
    20. Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
    21. Simunic, Da, 1984. "Auditing, Consulting, And Auditor Independence," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 679-702.
    22. Karl Hackenbrack & W. Robert Knechel, 1997. "Resource Allocation Decisions in Audit Engagements," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 481-499, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    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. 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.
    3. 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.
    4. Timothy B. Bell & Rajib Doogar & Ira Solomon, 2008. "Audit Labor Usage and Fees under Business Risk Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 729-760, September.
    5. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    6. 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).
    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. 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).
    9. Karla M. Johnstone & Jean C. Bedard & Michael L. Ettredge, 2004. "The Effect of Competitive Bidding on Engagement Planning and Pricing," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 25-53, March.
    10. Willekens, Marleen & Achmadi, Christina, 2003. "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?," The International Journal of Accounting, Elsevier, vol. 38(4), pages 431-455.
    11. 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.
    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. Sang Cheol Lee & Jaewan Park & Mooweon Rhee & Yunkeun Lee, 2018. "Moderating Effects of Agency Problems and Monitoring Systems on the Relationship between Executive Stock Option and Audit Fees: Evidence from Korea," Sustainability, MDPI, vol. 10(11), pages 1-24, November.
    14. Fleischer, Rouven & Goettsche, Max, 2012. "Size effects and audit pricing: Evidence from Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 156-168.
    15. Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan, 2003. "Evidence on the Joint Determination of Audit and Non‐Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 721-744, September.
    16. Andrew Ferguson & Donald Stokes, 2002. "Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post†Big 8 and Big 6 Mergers," Contemporary Accounting Research, John Wiley & Sons, vol. 19(1), pages 77-110, March.
    17. Karl Hackenbrack & W. Robert Knechel, 1997. "Resource Allocation Decisions in Audit Engagements," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 481-499, September.
    18. Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen, 1998. "Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 385-404, September.
    19. 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.
    20. Owusu-Ansah, Stephen & Leventis, Stergios & Caramanis, Constantinos, 2010. "The pricing of statutory audit services in Greece," Accounting forum, Elsevier, vol. 34(2), pages 139-152.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:unm:umamet:2001037. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Andrea Willems or Leonne Portz (email available below). General contact details of provider: https://edirc.repec.org/data/meteonl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.