Audit Pricing and Independence.

1990319 citationsJournal Article

Authors

Robert P. Magee · Health Information Management

Abstract

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.

Topics & Keywords

Auditing, Earnings Management, Governance Financial Reporting and Valuation Research Credit Risk and Financial Regulations

Publication Details

Published in: The Accounting Review

Volume 65, Issue 2, pp. 315-336

DOI: 10.2308/tar-9603263530

Field-Weighted Citation Impact: 7.45

Command Palette

Audit Pricing and Independence.

Authors

Abstract

Topics & Keywords

Publication Details