Audit firm operating leverage and pricing strategy : evidence from lowballing in audit industry
Seunghee Yang, Woo-Jong Lee, Youngdeok Lim, Cheong H. Yi
| Year of publication: |
2021
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|---|---|
| Authors: | Yang, Seunghee ; Lee, Woo-Jong ; Lim, Youngdeok ; Yi, Cheong H. |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 17.2021, 2, p. 1-24
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| Subject: | Audit fees | Audit hour elasticity | Audit hours | Audit quality | Lowballing | Operating leverage | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Preismanagement | Pricing strategy | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2021.100254 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012648641