An experimental market analysis of auditor work-level reduction decisions
In this paper, we use an experimental market to test the link between competitive fee pressure and its alleged downstream consequences: time pressure and audit quality reduction. To induce fee pressure, transaction (auditor switching) costs, which have been found to be associated with fee lowballing...
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| Veröffentlicht in: | Advances in Accounting 2002, Vol.19, p.53-70 |
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| Hauptverfasser: | , , |
| Format: | Artikel |
| Sprache: | eng |
| Online-Zugang: | Volltext |
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