Additional Evidence On The Large Audit-Firm Fee Premium As An Indication Of Auditor Quality
نویسندگان
چکیده
منابع مشابه
The Large Audit Firm Fee Premium: A Case of Selectivity Bias?
Audit fee studies often find large (Big 5) audit firms earn significantly higher fees than small (non-Big 5) firms, but they treat auditor choice as exogenous. In contrast, this paper takes into account that companies are not randomly assigned to audit firms. We find the effects of auditor selection bias on audit fees are statistically and economically significant. Consistent with the predictio...
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ژورنال
عنوان ژورنال: Journal of Applied Business Research (JABR)
سال: 2011
ISSN: 2157-8834,0892-7626
DOI: 10.19030/jabr.v13i4.5738