Price Differentials in the U.K. Audit Services Market
The purpose of this dissertation is to consider whether there are price differentials in the U.K. audit services market under different situations. The empirical studies cover four aspects: Big Four premium; price differentials among accounting firms with different sizes; audit fee differentials wit...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2009
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| Online Access: | https://eprints.nottingham.ac.uk/23068/ |
| _version_ | 1848792503381131264 |
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| author | Song, Yue |
| author_facet | Song, Yue |
| author_sort | Song, Yue |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | The purpose of this dissertation is to consider whether there are price differentials in the U.K. audit services market under different situations. The empirical studies cover four aspects: Big Four premium; price differentials among accounting firms with different sizes; audit fee differentials within Big Four; audit fee differentials between different industries.
The empirical results reveal that audit prices of Big Four differ from Non-Big Four accounting firms. The higher level of audit fees in Big Four is consistent with previous study about Big Four premium. However, the price differentials between medium-size firms and small firms present to be negative. Moreover, some price differentials after comparisons within Big Four are significant but some of them are insignificant. Besides these, it is proved that there are price differentials of audit fees between different industries in the U.K.
Key Words: Price differentials; Audit Fee; Big 4. |
| first_indexed | 2025-11-14T18:45:26Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-23068 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T18:45:26Z |
| publishDate | 2009 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-230682018-02-17T18:57:22Z https://eprints.nottingham.ac.uk/23068/ Price Differentials in the U.K. Audit Services Market Song, Yue The purpose of this dissertation is to consider whether there are price differentials in the U.K. audit services market under different situations. The empirical studies cover four aspects: Big Four premium; price differentials among accounting firms with different sizes; audit fee differentials within Big Four; audit fee differentials between different industries. The empirical results reveal that audit prices of Big Four differ from Non-Big Four accounting firms. The higher level of audit fees in Big Four is consistent with previous study about Big Four premium. However, the price differentials between medium-size firms and small firms present to be negative. Moreover, some price differentials after comparisons within Big Four are significant but some of them are insignificant. Besides these, it is proved that there are price differentials of audit fees between different industries in the U.K. Key Words: Price differentials; Audit Fee; Big 4. 2009 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/23068/1/YUE_SONG.pdf Song, Yue (2009) Price Differentials in the U.K. Audit Services Market. [Dissertation (University of Nottingham only)] (Unpublished) |
| spellingShingle | Song, Yue Price Differentials in the U.K. Audit Services Market |
| title | Price Differentials in the U.K. Audit Services Market |
| title_full | Price Differentials in the U.K. Audit Services Market |
| title_fullStr | Price Differentials in the U.K. Audit Services Market |
| title_full_unstemmed | Price Differentials in the U.K. Audit Services Market |
| title_short | Price Differentials in the U.K. Audit Services Market |
| title_sort | price differentials in the u.k. audit services market |
| url | https://eprints.nottingham.ac.uk/23068/ |