کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7413053 | 1481754 | 2017 | 15 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The Big 4 premium: Does it survive an auditor change? Evidence from Europe
ترجمه فارسی عنوان
حق بیمه بزرگ 4: آیا یک حسابرس تغییر می کند؟ شواهد از اروپا
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کلمات کلیدی
هزینه های حسابرسی، قیمت گذاری حسابرسی بزرگ 4 حق بیمه، برش هزینه، تطابق،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
This study presents new evidence on the effects of auditor changes on audit pricing, with a particular focus on the Big 4 premium. We link the fee cutting and Big 4 premium research fields and examine whether the Big 4 premium is influenced by a firm's decision to change its auditor. Applying matching analysis, we compare the audit fees of firms switching to a Big 4 auditor with those switching to a non-Big 4 auditor. Compared with non-switching firms, we find that audit pricing strongly differs for existing versus new clients of Big 4 auditors. The Big 4 premium only exists for mandates in which firms do not change their auditor, whereas upon auditor changes Big 4 auditors are willing to give up their premium or even accept lower fees than non-Big 4 auditors. This discount prevails in most post-change years. We conclude that Big 4 auditors apply a foot-in-the-door strategy and request lower fees to win new clients. Therefore, the existence of the well-known Big 4 premium is strongly influenced by a firm's decision to change its auditor. These findings are based on a data set including all listed German, Italian, Belgian, and Finnish firms from 2007 to 2010.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of International Accounting, Auditing and Taxation - Volume 29, 2017, Pages 103-117
Journal: Journal of International Accounting, Auditing and Taxation - Volume 29, 2017, Pages 103-117
نویسندگان
Rouven Fleischer, Max Goettsche, Maximilian Schauer,