Blar i Publikasjoner fra CRIStin - BI på tidsskrift "Contemporary Accounting Research"
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Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing
(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 ...