| dc.contributor.author | Willie E. Gist | |
| dc.date.accessioned | 2016-01-14T19:52:57Z | |
| dc.date.accessioned | 2016-03-30T15:34:38Z | |
| dc.date.available | 2016-01-14T19:52:57Z | |
| dc.date.available | 2016-03-30T15:34:38Z | |
| dc.date.issued | 1995-04-01 | |
| dc.identifier.citation | Gist, W. E. (1995). A Test of Audit Pricing in the Small-Client Segment: A Comment. Journal of Accounting, Auditing & Finance, 10(2), 223-233. doi: 10.1177/0148558x9501000202 | en_US |
| dc.identifier.uri | https://hdl.handle.net/11244/24986 | |
| dc.description.abstract | This study is the second to provide a richer test of the association between auditor size and audit fees by using three audit firm size classes in the small-client segment of the U.S. audit market. The finding of a Big 8 (now Big 6) price premium is consistent with Francis and Simon [1]. However, this price premium exists only with respect to local/regional firms. Francis und Simon showed that the Big 8 price premium exists with respect to both second-tier and local/regional firms. The present study also provides evidence of a second-tier price premium over local/regional firms. The results imply product differentiation to both Big 8 and second-tier firms. Plausible reasons for differences in results between the two studies are given. | en_US |
| dc.language.iso | en_US | en_US |
| dc.publisher | Journal of Accounting, Auditing & Finance | |
| dc.title | A Test of Audit Pricing in the Small-Client Segment: A Comment | en_US |
| dc.type | Research Article | en_US |
| dc.description.peerreview | Yes | en_US |
| dc.description.peerreviewnotes | https://us.sagepub.com/en-us/nam/manuscript-submission-guidelines | en_US |
| dc.identifier.doi | 10.1177/0148558x9501000202 | en_US |
| dc.rights.requestable | false | en_US |
