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PRESENTATION OUTLINE

1.

DYNAMICS OF AUDIT PRICING

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2.

DISCUSSION BY DAVID HAY

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3.

DYNAMICS OF AUDIT PRICING

  • A client’s audit fees relative to its peers influences subsequent fees
  • Higher rankings associated with greater reductions in fees
  • “May play an important role”
4.

IMPLYING

Highest stays highest; lowest stays lowest; 8th stays 8th?
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5.

WHY?

Why study it? Why it occurs?
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6.

SOME RELEVANT EXPLANATIONS

  • Higher fees as a bribe (Choi)
  • Fee residual as quality (Hribar)
  • Unexplained audit costs (Doogar)
  • Audit fee stickiness (de Villiers)
7.

DOLLAR AMOUNTS?

And some other suggestions
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8.

DYNAMICS OF AUDIT PRICING

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David Hay

Haiku Deck Pro User