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Large audit firm premium and audit specialisation in the public sector

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  • Michael E. Bradbury
  • Gary Monroe

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  • Michael E. Bradbury & Gary Monroe, 2017. "Large audit firm premium and audit specialisation in the public sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 657-679, September.
    • Handle: RePEc:bla:acctfi:v:57:y:2017:i:3:p:657-679
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    File URL: http://hdl.handle.net/10.1111/acfi.12167
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    References listed on IDEAS

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    1. Michael E. Bradbury & Paul Rouse, 2002. "An Application of Data Envelopment Analysis to the Evaluation of Audit Risk," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 263-279, June.
    2. Thorne, Jerry & Holmes, Sarah A. & McGowan, Annie S. & Strand, Carolyn A. & Strawser, Robert H., 2001. "The relation between audit pricing and audit contract type: a public sector analysis," Journal of Accounting and Public Policy, Elsevier, vol. 20(3), pages 189-215.
    3. Roberts, Rw & Glezen, Gw & Jones, Tw, 1990. "Determinants Of Auditor Change In The Public-Sector," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 220-228.
    4. Copley, Pa & Gaver, Jj & Gaver, Km, 1995. "Simultaneous Estimation Of The Supply-And-Demand Of Differentiated Audits - Evidence From The Municipal Audit Market," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 137-155.
    5. Mark A. Clatworthy & Howard J. Mellett & Michael J. Peel, 2002. "The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(9‐10), pages 1399-1439.
    6. Eichenseher, John W. & Shields, David, 1985. "Corporate director liability and monitoring preferences," Journal of Accounting and Public Policy, Elsevier, vol. 4(1), pages 13-31.
    7. Francis, Jr & Stokes, Dj, 1986. "Audit Prices, Product Differentiation, And Scale Economies - Further Evidence From The Australian Market," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 383-393.
    8. Simunic, Da, 1980. "The Pricing Of Audit Services - Theory And Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 161-190.
    9. Copley, Paul A., 1991. "The association between municipal disclosure practices and audit quality," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 245-266.
    10. Baber, Wr & Brooks, Eh & Ricks, We, 1987. "An Empirical-Investigation Of The Market For Audit Services In The Public-Sector," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 293-305.
    11. Michael E. Bradbury & Rachel F. Baskerville, 2008. "The ‘NZ’ in ‘NZ IFRS’: Public Benefit Entity Amendments," Australian Accounting Review, CPA Australia, vol. 18(3), pages 185-190, September.
    12. Andrew C. Ferguson & Jere R. Francis & Donald J. Stokes, 2006. "What matters in audit pricing: industry specialization or overall market leadership?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(1), pages 97-106, March.
    13. Titman, Sheridan & Trueman, Brett, 1986. "Information quality and the valuation of new issues," Journal of Accounting and Economics, Elsevier, vol. 8(2), pages 159-172, June.
    14. Heckman, James, 2013. "Sample selection bias as a specification error," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
    15. Wilson, Er & Howard, Tp, 1984. "The Association Between Municipal Market Measures And Selected Financial-Reporting Practices - Additional Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 207-224.
    16. Wallace, Wa, 1981. "The Association Between Municipal Market Measures And Selected Financial-Reporting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 19(2), pages 502-520.
    17. Breusch, T S & Pagan, A R, 1979. "A Simple Test for Heteroscedasticity and Random Coefficient Variation," Econometrica, Econometric Society, vol. 47(5), pages 1287-1294, September.
    18. Hay, David & Knechel, W. Robert, 2010. "The effects of advertising and solicitation on audit fees," Journal of Accounting and Public Policy, Elsevier, vol. 29(1), pages 60-81, January.
    19. Kar‐Ming Chong & Colin Dolley & Keith Houghton & Gary S. Monroe, 2009. "Effect of outsourcing public sector audits on cost‐efficiency," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 675-695, December.
    20. David Hay & Debra Jeter, 2011. "The pricing of industry specialisation by auditors in New Zealand," Accounting and Business Research, Taylor & Francis Journals, vol. 41(2), pages 171-195, June.
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    Cited by:

    1. Xing Li & Xia Chen & Baolei Qi & Gaoliang Tian, 2020. "Employee quality and audit fee: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4533-4566, December.

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