volume 29, issue 1, P2-26 2013
DOI: 10.1108/maj-08-2013-0915
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Charl de Villiers, David Hay, Zhizi (Janice) Zhang

Abstract: 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 usually seen as their determinants, such as size, complexity, and risk in order to examine audit fee stickiness and the competitiven…

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