The Accounting Review Vol. 65 No. 2 1990
Audit Pricing and Independence.
Abstract
Describes a multiperiod model of the market for audit services for a single client. Pricing phenomena of low-balling and price-cutting in the audit market; Reporting issue over which the auditor and client may disagree; Auditor's value of incumbency; Factors which may affect the client's pressure to the auditor.
- DOI
- 10.2308/tar-9603263530
- Volume
- 65
- Issue
- 2
- Pages
- 315-336
- Language
- en
- Sources
- openalex crossref