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A note on audit fee premiums to client size and industry specialization

Fargher, Neil; Carson, Elizabeth


This research note examines the impact of client size on the estimation of audit fee premiums in the Australian market for audit services. Previous research suggests that higher audit fees are expected for both larger clients and for industry specialization. We find that in the Australian market for audit services, the fee premium attributed to industry specialist audit firms is concentrated in the audit fees paid by the largest clients in each industry. One reason for higher fees paid by...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2007.00213.x


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