Access the full text.
Sign up today, get DeepDyve free for 14 days.
J. Reynolds, Jere Francis (2000)
Does size matter? The influence of large clients on office-level auditor reporting decisionsJournal of Accounting and Economics, 30
Taylor Taylor, Simon Simon (2003)
The Market for Audit Services in Emerging Economies: Evidence from NigeriaResearch in Accounting in Emerging Economies, 5
Dennis Chung, W. Lindsay (1988)
The pricing of audit services: The Canadian perspective*Contemporary Accounting Research, 5
D. Simunic (1980)
The Pricing Of Audit Services - Theory And EvidenceJournal of Accounting Research, 18
Simon Simon, Taylor Taylor (1997)
The market for audit services in PakistanAdvances in International Accounting, 10
Ashiq Ali (1994)
The Incremental Information-Content Of Earnings, Working Capital From Operations, And Cash FlowsJournal of Accounting Research, 32
P. Chan, M. Ezzamel, D. Gwilliam (1993)
Determinants of audit fees for quoted UK companiesJournal of Business Finance & Accounting, 20
Paul Copley, Jennifer Gaver, K. Gaver (1995)
Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit MarketJournal of Accounting Research, 33
Francis Francis, Simon Simon (1987)
A test of audit pricing in the small‐client segment of the U.S. audit marketThe Accounting Review, 62
L. Low, P. Tan, H. Koh (1990)
THE DETERMINATION OF AUDIT FEES: AN ANALYSIS IN THE SINGAPORE CONTEXTJournal of Business Finance & Accounting, 17
Tony Brinn, M. Peel, R. Roberts (1994)
Audit Fee Determinants Of Independent & Subsidiary Unquoted Companies In The Uk—An Exploratory StudyBritish Accounting Review, 26
S. Shapiro, M. Wilk (1965)
An Analysis of Variance Test for Normality (Complete Samples)Biometrika, 52
T. Anderson, Daniel Zéghal (1994)
The Pricing of Audit Services: Further Evidence from the Canadian MarketAccounting and Business Research, 24
Simon Simon, Teo Teo, Trompeter Trompeter (1992)
A comparative study of the market for audit services in Hong Kong, Malaysia, and SingaporeInternational Journal of Accounting Education and Research, 27
Eric Johnson, K. Walker, Eric Westergaard (1995)
Supplier Concentration and Pricing of Audit Services in New ZealandAuditing-a Journal of Practice & Theory, 14
Zoe-Vonna Palmrose (1986)
AUDIT FEES AND AUDITOR SIZE - FURTHER EVIDENCEJournal of Accounting Research, 24
R. Banker, Hsihui Chang, R. Cunningham (2003)
The public accounting industry production functionJournal of Accounting and Economics, 35
A. Craswell, Jere Francis, Stephen Taylor (1995)
Auditor brand name reputations and industry specializationsJournal of Accounting and Economics, 20
A. Karim, Peter Moizer (1996)
Determinants of audit fees in BangladeshThe International Journal of Accounting, 31
R. Ball (1980)
Discussion Of Accounting For Research And Development Costs - The Impact On Research And Development ExpendituresJournal of Accounting Research, 18
L. Niemi (2002)
Do Firms Pay for Audit Risk? Evidence on Risk Premiums in Audit Fees after Direct Control for Audit EffortInternational Journal of Auditing, 6
Francis Francis (1984)
The effect of audit firm size on audit pricesJournal of Accounting and Economics, 6
A. Craswell, Jere Francis (1999)
Pricing Initial Audit Engagements: A Test of Competing TheoriesThe Accounting Review, 74
D. Lee (1996)
Auditor Market Share, Product Differentiation and Audit FeesAccounting and Business Research, 26
Taylor Taylor, Simon Simon, Burton Burton (1999)
A survey of audit pricing in South KoreaResearch in Accounting Regulation, 13
Mary Sullivan (2000)
The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit ServicesAuditing
Peter Kennedy (1980)
A Guide to Econometrics
Mark Taylor, D. Simon (2003)
9. Audit markets in emerging economies: Evidence from Nigeria
S. Rosen (1974)
Hedonic Prices and Implicit Markets: Product Differentiation in Pure CompetitionJournal of Political Economy, 82
J. Ireland, C. Lennox (2002)
The Large Audit Firm Fee Premium: A Case of Selectivity Bias?Journal of Accounting, Auditing & Finance, 17
D. Simunic, Michael Stein (1987)
Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues
Jere Francis, Donald Stokes (1986)
Audit Prices, Product Differentiation, And Scale Economies - Further Evidence From The Australian MarketJournal of Accounting Research, 24
Andrew Ferguson, Donald Stokes (2002)
Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post‐Big 8 and Big 6 Mergers*Contemporary Accounting Research, 19
Jere Francis (1984)
The effect of audit firm size on audit prices: A study of the Australian MarketJournal of Accounting and Economics, 6
F. Gul (1999)
Audit Prices, Product Differentiation and Economic EquilibriumEar and Hearing, 18
M. Ezzamel, D. Gwilliam, K. Holland (2002)
The relationship between categories of non-audit services and audit fees: evidence from UK companiesInternational Journal of Auditing, 6
The purpose of this paper is to examine the audit fee premium to the Big 6 brand in the small and large client segments of the market for audit services. We use a sample of Australian fee data for the five‐year period 1995 to 1999. We find evidence of price premiums to Big 6 auditors in the small client segment. We do not find evidence of fee premiums in the large client segment. We also present evidence that audit fees are not linearly related to client size as is typically assumed in audit fee models.
International Journal of Auditing – Wiley
Published: Mar 1, 2004
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.