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Dan A. Simunic
Researcher at University of British Columbia
Publications - 55
Citations - 7921
Dan A. Simunic is an academic researcher from University of British Columbia. The author has contributed to research in topics: Audit & Joint audit. The author has an hindex of 27, co-authored 53 publications receiving 7321 citations. Previous affiliations of Dan A. Simunic include Simon Fraser University.
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The pricing of audit services - theory and evidence
TL;DR: In this paper, the authors provide evidence from a test of the hypothesis that price competition prevails throughout the market for the audits of publicly held companies, irrespective of the share of a market segment which is serviced by the Big Eight firms.
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Auditing, Consulting, and Auditor Independence
TL;DR: The question of whether an auditor should also provide management advisory services (MAS) to an audit client has been extensively debated as discussed by the authors, and the Metcalf Committee Staff Study [1976, pp. 50-52] suggested that supplying both services can create a conflict of interests, particularly when a CPA firm recruits a client's executives and is interested in assuring their success.
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The Production of Audit Services: Evidence from a Major Public Accounting Firm
TL;DR: This paper examined the empirical relation between client characteristics and the nature and mix of labor resources used by an international CPA firm to obtain a desired level of assurance that clients' financial statements are free of material misstatement.