Pratoomsuwan, Thanyawee - In: Journal of Accounting in Emerging Economies 7 (2017) 1, pp. 2-15
Purpose Because there is mixed evidence regarding Big N fee premiums across countries, the purpose of this paper is to re-examine the phenomenon of audit price differentiations in the market for auditing services in Thailand. Although Hay et al. (2006) and Hay (2013) reviewed over 80 audit fee...