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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. ...
An empirical study of the changes in the level of audit fees in New Zealand over a period of 11 years
(Lincoln University, 1999)
Previous studies on this topic have found that audit fees decreased after professional accounting bodies made changes in Codes of Ethics. These changes allowed audit firms to advertise their services, tender for audit ...