Villiers, Charl de; Hay, David; Zhizi (Janice) Zhang - In: Managerial Auditing Journal 29 (2014), pp. 2-26
market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees … find that audit fees are sticky, i.e. audit fees do not immediately or fully adjust to changes in their determinants. Audit … explain why the audit fee model does not fully explain the level of audit fees; why audit fees are more likely to be too high …