Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation Evidence from the United Kingdom
The dissertation investigates Big 4 audit fee premiums for industry specialization based on samples of PLC and Ltd which are existed in 2014 in London Stock Exchange and supplements the evidence from the United Kingdom by extending to partner level. There are fee premiums for national level, city le...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/46975/ |
| _version_ | 1848797440003538944 |
|---|---|
| author | XU, RUI |
| author_facet | XU, RUI |
| author_sort | XU, RUI |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | The dissertation investigates Big 4 audit fee premiums for industry specialization based on samples of PLC and Ltd which are existed in 2014 in London Stock Exchange and supplements the evidence from the United Kingdom by extending to partner level. There are fee premiums for national level, city level, joint level and partner level industry specialists. It is also found that Big 4 are dominant players in the audit market.
Key words: Big 4, audit fees, audit quality, industry specialisation, the United Kingdom |
| first_indexed | 2025-11-14T20:03:54Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-46975 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:03:54Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-469752018-04-10T15:44:28Z https://eprints.nottingham.ac.uk/46975/ Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation Evidence from the United Kingdom XU, RUI The dissertation investigates Big 4 audit fee premiums for industry specialization based on samples of PLC and Ltd which are existed in 2014 in London Stock Exchange and supplements the evidence from the United Kingdom by extending to partner level. There are fee premiums for national level, city level, joint level and partner level industry specialists. It is also found that Big 4 are dominant players in the audit market. Key words: Big 4, audit fees, audit quality, industry specialisation, the United Kingdom 2017-10-04 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/46975/1/Big%204%20Audit%20Fee%20Premiums%20for%20Auditor%27s%20Industry%20Specialisation.pdf XU, RUI (2017) Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation Evidence from the United Kingdom. [Dissertation (University of Nottingham only)] |
| spellingShingle | XU, RUI Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation Evidence from the United Kingdom |
| title | Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation
Evidence from the United Kingdom |
| title_full | Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation
Evidence from the United Kingdom |
| title_fullStr | Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation
Evidence from the United Kingdom |
| title_full_unstemmed | Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation
Evidence from the United Kingdom |
| title_short | Big 4 Audit Fee Premiums for Auditor’s Industry Specialisation
Evidence from the United Kingdom |
| title_sort | big 4 audit fee premiums for auditor’s industry specialisation
evidence from the united kingdom |
| url | https://eprints.nottingham.ac.uk/46975/ |