The impact of R&D intensity on demand for specialist auditor services
- Publisher:
- Canadian Academic Accounting Association
- Publication Type:
- Journal Article
- Citation:
- Contemporary Accounting Research, 2005, 22 (1), pp. 55 - 93
- Issue Date:
- 2005-01
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The audit fee research literature argues that auditors' costs of developing brand name reputations, including top-tier designation and recognition for industry specialization, are compensated through audit fee premiums. Audited firms reduce agency costs
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