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Size effects and audit pricing: Evidence from Germany

Rouven Fleischer and Max Goettsche

Journal of International Accounting, Auditing and Taxation, 2012, vol. 21, issue 2, 156-168

Abstract: Previous research into audit pricing has focused on the US and Australasian markets. This study aims to elaborate on the role played by various size effects on audit pricing using data from the German market.

Keywords: Audit fees; Audit pricing; Company size; Auditor size (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:21:y:2012:i:2:p:156-168

DOI: 10.1016/j.intaccaudtax.2012.07.005

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