Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?

The aim of the research is to determine if the audit fees are statistically significantly different between the audit companies and vary, depending on the size of client and audit company. We find that for large auditees the average audit fees of the Big 4 Group did not statistically significantly d...

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Bibliographic Details
Main Author: Štager Vesna
Format: Article
Language:English
Published: Editura Universităţii „Alexandru Ioan Cuza” din Iaşi / Alexandru Ioan Cuza University of Iasi Publishing house 2018-06-01
Series:Scientific Annals of Economics and Business
Subjects:
M42
M48
D40
Online Access:http://www.degruyter.com/view/j/saeb.2018.65.issue-2/saeb-2018-0012/saeb-2018-0012.xml?format=INT