MohammadRezaei, Fakhroddin; Mohd-Saleh, Norman - In: Asian Review of Accounting 25 (2017) 3, pp. 335-360
Purpose The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The … in auditor switching and reduces the relative bargaining power of auditors compared to the clients. It is expected that … auditor switching results in fee discounting because the relative bargaining power of an auditor (client) is likely to be at …