Holm, Claus; Thinggaard, Frank - In: Managerial Auditing Journal 29 (2014) 2, pp. 131-152
the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more … with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount … quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors …