Search Results - subject:"Lowballing"

Implementing mandatory audit firm rotation : effects on audit and non-audit fees

Basioudis, Ilias G.; Cuellar-Fernández, Beatriz; … - In: Revista de Contabilidad 27 (2024) 1, pp. 174-192

Persistent link: https://www.econbiz.de/10015396179

Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices

Goddard, Francis; Schmidt, Martin - In: International Journal of Auditing 25 (2021) 3, pp. 637-660

Audit research documents audit fee discounts associated with an auditor change, and that audit fees revert to average levels within a few years. This paper provides exploratory insights into the perceptions of board members vis‐à‐vis pricing practices used by auditors to achieve audit fee...

Persistent link: https://www.econbiz.de/10014485958

Soft budgets and renegotiations in public-private partnerships : theory and evidence

Engel, Eduardo; Fischer, Ronald; Galetovic P., Alexander - 2015

Persistent link: https://www.econbiz.de/10011341244

Renegotiations in public-private partnerships: Theory and evidence

Engel, Eduardo; Fischer, Ronald; Galetovic, Alexander - 2014

Public-private partnerships (PPPs) have the potential to increase efficiency and improve resource allocation. However, contract renegotiations are common and make us question the benefits to PPPs. Under current accounting standards, PPPs allow intertemporal reallocations of infrastructure...

Persistent link: https://www.econbiz.de/10010507079

Renegotiations in public-private partnerships : theory and evidence ; prepared for the Roundtable: Public Private Partnerships for Transport Infrastructure: Renegotiations, how to approach them and economic outcomes ; 27 - 28 October 2014, George Mason University, Washington DC, USA

Engel, Eduardo; Fischer, Ronald; Galetovic P., Alexander - 2014 - Rev. November 2014

Persistent link: https://www.econbiz.de/10010478590

Soft Budgets and Renegotiations in Public-Private Partnerships

Engel, Eduardo; Fischer, Ronald; Galetovic, Alexander - Cowles Foundation for Research in Economics, Yale University - 2009

through renegotiation, (ii) renegotiations compensate lowballing and pay for additional expenditure, (iii) governments use … compensate lowballing and pay for ad- ditional expenditure, (iii) governments use renegotiation to increase spending and shift …. Keywords: Build-operate-and-transfer, concessions, lowballing. JEL classification: H21, L51, L91. 1Engel: Department of …

Persistent link: https://www.econbiz.de/10004963476