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Many studies have been conducted on the market for audit services in the United States, the United Kingdom, Australia and other countries, but many countries, including Ireland, have not been studied in detail. This paper examines the audit services market in Ireland. The findings indicate broad...
Using survey data we examine the relationship between various categories of non‐audit services and audit fees. Compared to previous research, we use a more refined classification of non‐audit services both for incumbent and non‐incumbent auditors, and control for the existence of an internal...
This paper documents the existence of risk premiums in actual audit fees after direct control of audit effort through audit hours in a legal environment (Finland) that can be characterised as mildly litigious. Audit fee and hour data were obtained from the internal archives of four Big Six audit...
A review of the literature in the area of audit fee determinants includes fifty‐six studies drawn from seventeen countries over the period 1980 to 2000. The review starts with work initially based in the US market and then shows that attention spread almost immediately to a number of other...
Most previous studies in the market for auditing services and modeling of audit fees have been limited to either a single country (e.g., Johnson et al. 1995) or a single region (e.g., Simon et al. 1992) or a collection across regions (Haskin & Williams 1988). The main studies to examine...
This paper adds to the existing audit pricing literature in three respects. First we focus our analysis on insurance companies thereby allowing us to compare the pricing of audits in mutual and proprietary companies. The different external ownership structure of mutual and proprietary insurers...
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