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 2008
• Subjects: Audit office; Office size; Audit quality; Audit pricing.; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/90
• Institution: Singapore Management University

Using a large sample of U.S. audit client firms over 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 audit firm...