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dc.contributor.author
Trikkalinou, Evgenia
en
dc.date.accessioned
2022-10-07T08:50:06Z
dc.date.available
2022-10-07T08:50:06Z
dc.date.issued
2022-10-07
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/30047
dc.rights
Default License
dc.subject
Audit market
en
dc.subject
Audit pricing
en
dc.subject
U.S.A.
en
dc.title
How audit market competition affects audit pricing? Evidence from U.S. audit market
en
heal.type
masterThesis
en_US
heal.dateAvailable
2022-08
heal.language
en
en_US
heal.access
free
en_US
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
en_US
heal.publicationDate
2022-01
heal.bibliographicCitation
Trikkalinou, Evgenia, "How audit market competition affects audit pricing? Evidence from U.S. audit market", School of Humanities, Social Sciences and Economics, Master of Science (MSc) in International Accounting, Auditing and Financial Management, International Hellenic University, 2022.
en
heal.abstract
This dissertation was written as part of the MSc in International Accounting, Auditing and Financial Management at the International Hellenic University. We investigate the impact of audit market competition on audit fees or audit pricing. The audit pricing is determined by both client demand and auditor supply, which depends upon the incentives and competencies of the client and auditor. The forces of supply and demand shape the level of audit fees, and thereby we investigate how competition changes pricing attitude of audit firms. In recent years, changes of unprecedented magnitude have fundamentally altered the audit market landscape of both auditors and their clients. Sarbanes-Oxley Act of 2002 is the milestone that triggered major changes during the last few years. Also, we examine the audit market concentration and how it affects the audit fees. Our findings show that audit fees are significantly higher in connection with higher audit market concentration. We demonstrate that audit fees increase due to higher audit effort by auditors, rather than due to higher engagement risk.
en
heal.advisorName
Chantziaras, Antonios
el
heal.committeeMemberName
Chantziaras, Antonios
el
heal.committeeMemberName
Sikalidis, Alexandros
el
heal.committeeMemberName
Archontakis, Fragiskos
el
heal.academicPublisher
School of Humanities, Social Sciences and Economics, Master of Science (MSc) in International Accounting, Auditing and Financial Management
en
heal.academicPublisherID
ihu
en_US
heal.numberOfPages
18
en_US
heal.spatialCoverage
U.S.A.
en


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