An Investigation of the Pricing of Audit Services for Financial Institutions


In this paper we investigate audit pricing for financial institutions. We modify the standard audit fee model for industrial companies by incorporating measures of risk and complexity that are either unique to or more relevant for banks, and that are used by bank regulatory agencies. For a sample of 277 financial institutions in fiscal 2000, we find that… (More)


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Citations per Year

Citation Velocity: 5

Averaging 5 citations per year over the last 3 years.

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