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Audit research documents audit fee discounts associated with an auditor change, and that audit fees revert to average levels within a few years. This paper provides exploratory insights into the perceptions of board members vis‐à‐vis pricing practices used by auditors to achieve audit fee increases. In semi‐structured interviews with 12 respondents (10 board members and two audit managers), we elicit...
We examine the presence and magnitude of initial audit engagement fee cutting and its potential effect on audit quality in Germany using a sample of 992 firm‐year observations from 2005 through 2011. Our results show systematic fee cutting for initial audit engagement years in Germany. Despite significant audit fee differences between initial and subsequent audit engagement years, we do not find differences...
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