Auditor size and audit pricing: evidence from small audit firms

By L. Niemi. 2004

114 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/209e3dc5eda9d121722bac14a5bbea274350c7b4

Citations in the corpus

• Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland (2011, unknown): “In addition, Niemi (2004) reports that hourly billing rates are higher for KHT auditors compared with HTM auditors.”
• Determinants of Auditor Choice: Evidence from a Small Client Market (2008, unknown): “In addition, hourly billing rates are higher for KHTs ( Niemi, 2004 ).”