The effect of large audit firm mergers on audit pricing in the UK

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• McMeeking is at Exeter University. Peasnell and Pope are at Lancaster University. This research benefited from the generous financial support from the International Centre for Research in Accounting. Previous copies of the paper we represented at the 2005 British Accounting Association Auditing SIG conference and the 2005 EARNet conference. We are very grateful to Ashni Singh and Richard Patterson for research assistance and for the helpful comments of Peter Moizer, Ilias Basioudis, Vivien Beattie, David Citron, Terry Cooke, Paul Dunnmore, Aasmund Eilifsen, Jere Francis, David Gwilliam, Pelham Gore, Jonathan Hayward, Clive Lennox, Mark Tippett, Stuart Turley, Steven Young, the editor (Pauline Weetman) and two anonymous reviewers. Any remaining errors are the sole responsibility of the authors. Address for correspondence: Kevin McMeeking, School of Business & Economics, Streatham Court, Exeter University, Exeter, EX4 4PU, email: [email protected], Tel: (0044) +1392 263206 (direct line), (0044) +1392 263201 (secretary),Fax: (0044) +1392 263210
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