The Accounting Review Vol. 69 No. 1 1994
A Simultaneous Equations Analysis of Quality Control Review Outcomes and Engagement Fees for Audits of Recipients of Federal Financial Assistance.
Abstract
Examines simultaneous equations analysis of the relations between audit quality and audit fees by recognizing the role of audit quality's supply and demand. Pressures on audit fees; Studies of audit fee and audit demand; Statistics from the United States General Accounting Office; Supply and demand for audit in a simultaneous equations framework.
- DOI
- 10.2308/tar-9410256370
- Volume
- 69
- Issue
- 1
- Pages
- 244-256
- Language
- en
- Sources
- openalex crossref