Fair value hierarchy, bargaining power, and audit pricing across audit firms' client portfolios
Year of publication: |
2022
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Authors: | Clark, Stanley ; Vagner, Brandon ; Ward, Terry |
Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 33.2022, 4, p. 59-73
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Subject: | audit fee model | audit firm client portfolios | audit pricing | bargaining power | competitive strategy | fair value hierarchy | product differentiation | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Verhandlungsmacht | Bargaining power | Fair-Value-Bilanzierung | Fair value accounting |
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