Audit Office Size, Audit Quality and Audit Pricing

• Main Authors: CHOI, Jong-Hag, KIM, Francis, KIM, Jeong-Bon, ZANG, Yoonseok
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2010
• Subjects: Audit office; Office size; Audit quality; Audit pricing; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/10; https://ink.library.smu.edu.sg/context/soa_research/article/1009/viewcontent/SSRN_id1011096.pdf
• Institution: Singapore Management University

Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within an audit firm (henceforth, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond...