Auditing Pricing and Auditor Change: an Investigation of Low-balling Effect in the UK

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Auditing Pricing and Auditor Change: an Investigation of Low-balling Effect in the UK

Public authority, the media and academic researchers have expressed concern over the price discounting behavior followed by an initial auditor change. This audit low balling effect is significant since it is criticized as a threat to auditor independence. This study investigates the impact of audito...

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Bibliographic Details
Main Author:	Li, Ye
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2009
Online Access:	https://eprints.nottingham.ac.uk/23160/

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