Journal ArticleDOI
Changes in the Structure of the Auditing Profession in Australia
D.M. Gilling,Patricia Stanton +1 more
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This article is published in Abacus.The article was published on 1978-06-01. It has received 35 citations till now. The article focuses on the topics: Audit.read more
Citations
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The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis
B. Davies,Greg Whittred +1 more
Journal ArticleDOI
Auditor size and audit pricing: evidence from small audit firms
TL;DR: In this paper, the authors examined the relation between auditor size and audit prices by using the data on hourly billing rates and the auditor characteristics from 103 small Finnish audit firms, after controlling for the auditor's technical capability.
Journal ArticleDOI
Using the internet for financial disclosures: the Australian experience
TL;DR: In this paper, the effect of public accounting firm quality has on the adoption of Internet Financial Disclosure (IFD) and testing this in the Australian context was done by extending previous studies, which have examined the effect public accounting (PA) firm quality had on adoption of internet financial disclosure and found that, while accounting firm size plays a significant role in explaining the IFD quality, the PA firm quality is not important for the adoption.
Journal ArticleDOI
An exploratory investigation of industry specialization of large audit firms
TL;DR: In this article, the authors focus on the overall concentration of audit firms in the audit industry and show that significant overrepresentation of an audit firm in an industry might mean that the firm has developed an audit approach specifically adapted to the industry and gives the audit firm a competitive advantage over other audit firms.
Journal ArticleDOI
Audit fee premiums of big eight firms: Evidence from the market for medium-size U.K. auditees
TL;DR: In this article, the authors examined fee premiums paid by auditees which are not among the U.K.'s biggest companies but are firms that may be labeled as "medium-size".
References
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Journal ArticleDOI
Large Companies and the Big Eight: An Overview
Allen I. Schiff,H. Dov Fried +1 more