发布求助
文献互助 智能选刊 最新文献

8B - Audit最新文献

筛选
英文 中文
The Implication of Auditor Operational Efficiency for Auditor Competition 审计师运作效率对审计师竞争的影响
8B - Audit Pub Date : 2014-12-15 DOI: 10.2139/ssrn.2538936
Ping Zhang, Ling Chu
{"title":"The Implication of Auditor Operational Efficiency for Auditor Competition","authors":"Ping Zhang, Ling Chu","doi":"10.2139/ssrn.2538936","DOIUrl":"https://doi.org/10.2139/ssrn.2538936","url":null,"abstract":"This paper uses a model extended from DeAngelo (1981) to examine audit market and audit pricing. When auditors have differential operational efficiencies, the audit market becomes delicate. On one hand, auditees would like to reduce audit fees by to purchasing audit services from the most efficient auditors. On the other hand, the competition in the market can be significantly reduced when there are few auditors in a market. The auditees can end up paying the highest fees despite the auditors are very efficient. This paper concludes that auditees can minimize auditing fees by maintaining an optimal number of auditors in the market, including some less efficient auditors. The large auditees would have to pay more for they have fewer choices in a market than small auditees. In order to maintain reasonable competition among auditors in a market, auditees pay the more efficient auditors higher fees.","PeriodicalId":429430,"journal":{"name":"8B - Audit","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130391559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信