The market for audit services in the Netherlands

References

• Anderson , T. and Zéghal , D. 1994 . The pricing of audit services: further evidence from the Canadian market . Accounting and Business Research , 24 : 195 – 207 .
   Google Scholar
• Balachandran , B. and Simon , D. T. 1993 . Audit fees and services of large accounting firms . Journal of Economics and Management Strategy , 9 : 339 – 348 .
   Google Scholar
• Brinn , T. , Peel , M. and Roberts , R. 1994 . Audit fees determinants of independent and subsidiary unquoted companies in the UK: an exploratory study . British Accounting Review , 26 : 101 – 121 .
   Google Scholar
• Center for International Financial Analysis and Research (CIFAR) . 1993 . International Accounting and Auditing Trends , 3rd edn , Princeton : CIFAR .
   Google Scholar
• Chan , Ph. , Ezzamel , M. and Gwilliam , D. 1993 . Determinants of audit fees for quoted UK companies . Journal of Business Finance & Accounting , 20 : 765 – 786 .
   Google Scholar
• Choi , F. D. S. and Mueller , G. G. 1992 . International Accounting , 2nd edn , Englewood Cliffs : Prentice Hall .
   Google Scholar
• Chung , D. and Lindsay , W. 1988 . The pricing of audit services: the Canadian perspective . Contemporary Accounting Research , 5 : 19 – 46 .
   Google Scholar
• Craswell , A. T. , Francis , J. R. and Taylor , S. L. The Audit Market and Evidence of Both a Brand Name (Big 8) Audit Fee Premium and Returns to Industry Specialization . EAA Congress in Venice .
   Google Scholar
• DeAngelo , L. E. 1981 . Auditor independence, low-balling and disclosure regulation . Journal of Accounting and Economics , 3 : 113 – 127 .
   Google Scholar
• 1989 . Financieel Economisch Lexicon (FEL) , Den Haag : Delwel Uitgeverij . losbladige uitgave, supplement 1989
   Google Scholar
• Firth , M. 1985 . An analysis of audit fees and their determinants in New Zealand . Auditing: A Journal of Practice and Theory , 4 : 23 – 37 .
   Web of Science ®Google Scholar
• Francis , J. R. 1984 . The effects of audit firm size on audit prices: a study of the Australian market . Journal of Accounting and Economics , 6 : 133 – 151 .
   Web of Science ®Google Scholar
• Francis , J. R. and Simon , D. T. 1987 . A test of audit pricing in the small-client segment of the U.S. audit market . Accounting Review , 62 : 145 – 157 .
   Web of Science ®Google Scholar
• Francis , J. R. and Stokes , D. J. 1986 . Audit prices, product differentiation, and scale economies: further evidence from the Australian market . Journal of Accounting Research , 24 : 383 – 393 .
   Web of Science ®Google Scholar
• 1985 . Country focus - the Netherlands: Dutch firms venture out from audit base . International Accounting Bulletin , April : 8 – 11 .
   Google Scholar
• Nair , R. D. 1982 . Empirical guidelines for comparing international accounting data . Journal of International Business Studies , 11 : 85 – 98 .
   Web of Science ®Google Scholar
• Nair , R. D. and Frank , W. G. 1980 . The impact of disclosure and measurement practices on international accounting classifications . Accounting Review , 55 : 426 – 450 .
   Web of Science ®Google Scholar
• Nobes , C. 1983 . A judgemental international classification of financial reporting practices . Journal of Business Finance & Accounting , 10 : 1 – 19 .
   Google Scholar
• Palmrose , Z. 1986 . Audit fees and auditor size: further evidence . Journal of Accounting Research , 24 : 97 – 110 .
   Web of Science ®Google Scholar
• 1991 . REACH-handleiding financiële bedrijfsinformatie van Nederlandse ondernemingen , Brussel/Den Haag : Bureau van Dijk/Delwel uitgeverij .
   Google Scholar
• Simon , D. T. and Francis , J. R. 1988 . The effects of auditor changes on audit fees: tests of price cutting and price recovery . Accounting Review , 63 : 255 – 269 .
   Web of Science ®Google Scholar
• Simon , D. T. , Ramanan , R. and Dugar , A. 1986 . The market for audit services in India: an empirical examination . International Journal of Accounting Education and Research , 21 : 27 – 35 .
   Google Scholar
• Simon , D. T. 1995 . The market for audit services in South Africa . International Journal of Accounting Education and Research , 30 : 356 – 365 .
   Google Scholar
• Simon , D. T. , Teo , S. and Trompeter , G. 1992 . A comparative study of the market for audit services in Hong Kong, Malaysia and Singapore . International Journal of Accounting Education and Research , 27 : 234 – 240 .
   Google Scholar
• Simunic , D. A. 1980 . The pricing of audit services: theory and evidence . Journal of Accounting Research , 18 : 161 – 190 .
   Web of Science ®Google Scholar
• Taffler , R. and Ramalinggam , K. 1982 . The Determinants of the Audit Fee in the U. K.: An Exploratory Study , London : City University Business School . Working Paper
   Google Scholar
• Turpen , R. 1990 . Differential pricing on auditors' initial engagements: further evidence . Auditing: A Journal of Practice and Theory , 9 : 60 – 76 .
   Web of Science ®Google Scholar