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The effect of audit firm structure on audit fees : further evidence from New Zealand
(Lincoln University, 1998)
Previous research has suggested that audit firm structure can explain a number of variations in audit fee profile. This thesis focuses on the efficiency effects of audit firm structure by examining the external audit fee ...
The effect of control risk, audit firm size and auditor change on audit fees : an empirical study in New Zealand
(Lincoln University, 1999)
Concerns about the rising costs of external audit services in the 1970's prompted a series of research studies in an attempt to provide more understanding of the fee setting process and of the behaviour of the audit market. ...