• Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing 

      Dekeyser, Simon; Gaeremynck, Ann; Willekens, Marleen (Journal article; Peer reviewed, 2018)
      Using a proprietary dataset consisting of all private firm audit engagements in 2000 from one Big 4 firm in Belgium, we investigate: (1) whether audit office industry scale is associated with a reduction of total, partner ...