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Simultaneous Estimation of the Demand and Supply of Differentiated Audits

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Author Info
Gaver, Jennifer J
Gaver, Kenneth M
Abstract

This study shows how the supply and demand for auditing services is analyzed in a simultaneous equations framework. An important aspect of the analysis is the assumption that an audit is a differentiated product that is valued for its productive attributes. A hedonic (multiattribute), nonlinear fee function defines the fee that clear the market for all audit packages traded. Analysis of marginal fees and quantities of audit attributes transacted requires simultaneous estimation of a supply and demand function for each attribute. Several approaches for estimating the hedonic fee function and achieving parameter identification in the underlying structural equations are suggested. Copyright 1995 by Kluwer Academic Publishers

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Publisher Info
Article provided by Springer in its journal Review of Quantitative Finance and Accounting.

Volume (Year): 5 (1995)
Issue (Month): 1 (March)
Pages: 55-70
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Handle: RePEc:kap:rqfnac:v:5:y:1995:i:1:p:55-70

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Web page: http://springerlink.metapress.com/link.asp?id=102990

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  1. Benito Arruñada, 1999. "The Provision on Non-audit Services by Auditors: Let the Market Evolve and Decide," Economics Working Papers 423, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
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