Beattie, Vivien; Fearnley, Stella - In: Accounting, Auditing & Accountability Journal 11 (1998) 1, pp. 72-98
paper reviews microeconomic tender theory and finds it to be of limited value in the audit context. Content analysis of semi …Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This … decision to change auditors, rather changes within the client company, audit staffing, and auditor’s professionalism and …