The Pricing of Auditor Market Power: Evidence from Iran
سال انتشار: 1396
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 233
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شناسه ملی سند علمی:
JR_IJAAF-1-1_001
تاریخ نمایه سازی: 2 اسفند 1400
چکیده مقاله:
This study examines audit pricing in an emerging audit market characterized by increasing competition but segmented by the continued presence of a government audit firm, and the exclusion of international audit firms. Using traditional audit fee modeling, we find that: (۱) despite the absence of international “brand names”, audit firm size or market power remains associated with audit fee premium; (۲) companies precluded from switching to a private sector pay a fee premium to the quasi-monopolistic audit firm. This study extends the audit pricing literature by identifying the extent of discretionary pricing relative to variations in auditor competition.
کلیدواژه ها:
نویسندگان
Masoud Azizkhani
University of Ilam
Mina Kavoosi
Islamic Azad University, Science and Research Branch, Tehran, Iran