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Original Articles

The pricing of initial audit engagements by big 4 and leading mid-tier auditors

Pages 636-659 | Published online: 02 Oct 2013

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (2)

Yongsuk Yun & Hyun Ah Kim. (2022) High investor sentiment and initial engagement discounts: evidence from Korea. Applied Economics 54:8, pages 959-973.
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Michael J. Peel. (2018) Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method. European Accounting Review 27:1, pages 173-183.
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Articles from other publishers (4)

Iain Clacher, Alan Duboisée de Ricquebourg & Amy May. (2019) Who gets all the PIE? Regulation of the statutory audit for private UK companies. Accounting, Auditing & Accountability Journal 32:5, pages 1297-1324.
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Bernard Raffournier & Alain Schatt. (2018) The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland. International Journal of Auditing 22:3, pages 345-359.
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Fakhroddin MohammadRezaei & Norman Mohd-Saleh. (2017) Auditor switching and audit fee discounting: the Iranian experience. Asian Review of Accounting 25:3, pages 335-360.
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Marek Kacer & Nick Wilson. (2015) The Initial Discount for New Audit Engagements: Case of UK 1998-2012. SSRN Electronic Journal.
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