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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