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The Accounting Review Vol. 65 No. 2 1990

A Laboratory Market Investigation of Low Balling in Audit Pricing.

Jeffrey W. Schatzberg

Abstract

Examines the economic rationale of the low-balling practice in audit pricing. Analysis of the practice using experimental economic methodology; Testing of low-balling under different conditions of transaction costs.

DOI
10.2308/tar-9603263531
Volume
65
Issue
2
Pages
337-362
Language
en
Sources
openalex crossref

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