volume 35, issue 1, P111-151 2019
DOI: 10.1108/maj-11-2018-2101
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Arnab Bhattacharya, Pradip Banerjee

Abstract: Purpose This paper aims to examine various factors affecting the pricing of audit services and the selection of auditors in the Indian audit market. This paper also aims to investigate the impact of financial distress conditions on the audit pricing and auditor choice decisions of a firm, particularly in the context of a developing economy. Design/methodology/approach The sample comprises 22,644 firm-years for 1,366 Indian firms from 1990 to 2015. The authors adopt ordinary least squares regression techniqu…

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