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A Theory of Audit Partnership: Audit Firm Size and Fees, Journal of Accounting Research
Abstract
In this paper we analyze the effect of audit firm size on audit fees. An economic model is developed using an agency framework, taking into consideration the uncertainties involved in the audit process and the auditor's incentives. Optimal fee schedules are derived for a fixed level of audit effort.
Type
Article
Author(s)
Bala Balachandran
Date Published
1987
Citations
Balachandran, Bala. 1987. A Theory of Audit Partnership: Audit Firm Size and Fees. Journal of Accounting Research.(1): 111-126.
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