de Villiers, Charl; Hay, David; (Janice) Zhang, Zhizi - In: Managerial Auditing Journal 29 (2013) 1, pp. 2-26
Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to changes in the variables that are...