Chen, Hanmei; Jia, Weishi; Li, Shuo; Liu, Zenghui - In: Managerial Auditing Journal 36 (2021) 2, pp. 334-362
Purpose: The purpose of this paper is to examine how the concentration of a specific customer type – governmental customer, affects the pricing of audit services in the USA. Design/methodology/approach: This paper applies a standard audit pricing model by regressing audit fees on governmental...