| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086833 | Journal of Accounting and Economics | 2012 | 16 Pages |
Abstract
⺠Examines how competition through differentiation affects audit pricing. ⺠Bases predictions on spatial economics. ⺠Audit fees increase in auditor-client industry alignment. ⺠Audit fees increase in industry market share distance to the closest competitor. ⺠Provides evidence of spatial competition through differentiation in the audit market.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Wieteke Numan, Marleen Willekens,