Price Differentials in the U.K. Audit Services Market

Song, Yue (2009) Price Differentials in the U.K. Audit Services Market. [Dissertation (University of Nottingham only)] (Unpublished)

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The purpose of this dissertation is to consider whether there are price differentials in the U.K. audit services market under different situations. The empirical studies cover four aspects: Big Four premium; price differentials among accounting firms with different sizes; audit fee differentials within Big Four; audit fee differentials between different industries.

The empirical results reveal that audit prices of Big Four differ from Non-Big Four accounting firms. The higher level of audit fees in Big Four is consistent with previous study about Big Four premium. However, the price differentials between medium-size firms and small firms present to be negative. Moreover, some price differentials after comparisons within Big Four are significant but some of them are insignificant. Besides these, it is proved that there are price differentials of audit fees between different industries in the U.K.

Key Words: Price differentials; Audit Fee; Big 4.

Item Type: Dissertation (University of Nottingham only)
Depositing User: EP, Services
Date Deposited: 04 Feb 2010 08:59
Last Modified: 23 Oct 2016 05:52

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