Effects of initial audit fee discounts on audit quality : evidence from Germany
Year of publication: |
2014
|
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Authors: | Krauß, Patrick ; Quosigk, Benedikt M. ; Zülch, Henning |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 18.2014, 1, p. 40-56
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Subject: | audit pricing | low-balling | audit fee discounts | audit quality | auditor independence | auditor effort | German audit market | Deutschland | Germany | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Honorar | Fee (Remuneration) | Abschlussprüferrecht | Audit regulation | Jahresabschlussprüfung | Financial statement audit | Gebühr | Charges |
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