Auditor switching: the pricing of audit services

Article Abstract:

A study was conducted to investigate the effect of auditor switching on the audit fees of the Australian Securities Commission's Western Australian Div. A regression model of audit fees was developed for 268 companies to compare the fees charged by new and incumbent auditors. Results showed that audit fee charged for initial audits were lesser than non-initial audits and not all new editors charged lower fees than incumbent auditors. This suggests that although price-cutting is plausible, it was not widely used by the companies to reduce the cost of audits.

Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Management, Auditing

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Discussion of 'International Variation in Accounting Measurement Rules and Analysts' Earnings Forecast Errors.'

Article Abstract:

The research paper of authors Sudipta Basu, LeeSeok Hwang and Ching-Lih Jan furnish new information regarding the impact of cross-country differences in accounting measurement rules by determining accounting attributes which influence earnings forecasting and volatility. Their contribution is a practical initial step toward a grasp of the institutional variations of accounting systems that influence their relevance and contribution to the efficient global allocation of capital.

Financial Management, Criticism and interpretation, Basu, Sudipta, Hwang, LeeSeok, Jan, Ching-Lih

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International variation in accounting measurement rules and analysts' earnings forecast errors

Article Abstract:

Cross-country differences in accounting measurement rules were examined as part of study which aimed to determine whether or not the use of varying accounting measurement rules influences the predictability of corporate earnings. Results of the study will enhance the understanding of the effect of different accounting systems on the capacity of a specific set of users (financial analysts) to evaluate companies' financial performance.

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