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AUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES

1995; Wiley; Volume: 22; Issue: 3 Linguagem: Inglês

10.1111/j.1468-5957.1995.tb00877.x

1468-5957

Susan Butterworth, Keith A. Houghton,

Corporate Taxation and Avoidance

Journal of Business Finance & AccountingVolume 22, Issue 3 p. 323-344 AUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES S. Butterworth, S. Butterworth The authors are from the University of Melbourne, Australia. They gratefully acknowledge the assistance of the Australian Securities Commission, Western Australian Division, the financial support of the Coopers and Lybrand Accounting Education Research Fund and the helpful comments of Jere Francis (University of Iowa), Bill Kinney (University of Texas), Don Stokes (University of Southern Queensland), Stephen Taylor (University of Sydney), Philip Brown and Gary Monroe (University of W.A.) and Christine Jubb (The University of Melbourne) and participants at workshops at Monash University (Clayton), City University (London), the University of Texas (Austin), the University of Western Australia and the Annual Conference of the Accounting Association of Australia and New Zealand. Any remaining errors are the sole responsibility of the authors.Search for more papers by this authorK.A. Houghton, Corresponding Author K.A. Houghton The authors are from the University of Melbourne, Australia. They gratefully acknowledge the assistance of the Australian Securities Commission, Western Australian Division, the financial support of the Coopers and Lybrand Accounting Education Research Fund and the helpful comments of Jere Francis (University of Iowa), Bill Kinney (University of Texas), Don Stokes (University of Southern Queensland), Stephen Taylor (University of Sydney), Philip Brown and Gary Monroe (University of W.A.) and Christine Jubb (The University of Melbourne) and participants at workshops at Monash University (Clayton), City University (London), the University of Texas (Austin), the University of Western Australia and the Annual Conference of the Accounting Association of Australia and New Zealand. Any remaining errors are the sole responsibility of the authors.Address for correspondence: K.A. Houghton, Fitzgerald Professor of Accounting, Faculty of Economics and Commerce, the University of Melbourne, Parkville, Victoria 3052, Australia.Search for more papers by this author S. Butterworth, S. Butterworth The authors are from the University of Melbourne, Australia. They gratefully acknowledge the assistance of the Australian Securities Commission, Western Australian Division, the financial support of the Coopers and Lybrand Accounting Education Research Fund and the helpful comments of Jere Francis (University of Iowa), Bill Kinney (University of Texas), Don Stokes (University of Southern Queensland), Stephen Taylor (University of Sydney), Philip Brown and Gary Monroe (University of W.A.) and Christine Jubb (The University of Melbourne) and participants at workshops at Monash University (Clayton), City University (London), the University of Texas (Austin), the University of Western Australia and the Annual Conference of the Accounting Association of Australia and New Zealand. Any remaining errors are the sole responsibility of the authors.Search for more papers by this authorK.A. Houghton, Corresponding Author K.A. Houghton The authors are from the University of Melbourne, Australia. They gratefully acknowledge the assistance of the Australian Securities Commission, Western Australian Division, the financial support of the Coopers and Lybrand Accounting Education Research Fund and the helpful comments of Jere Francis (University of Iowa), Bill Kinney (University of Texas), Don Stokes (University of Southern Queensland), Stephen Taylor (University of Sydney), Philip Brown and Gary Monroe (University of W.A.) and Christine Jubb (The University of Melbourne) and participants at workshops at Monash University (Clayton), City University (London), the University of Texas (Austin), the University of Western Australia and the Annual Conference of the Accounting Association of Australia and New Zealand. Any remaining errors are the sole responsibility of the authors.Address for correspondence: K.A. Houghton, Fitzgerald Professor of Accounting, Faculty of Economics and Commerce, the University of Melbourne, Parkville, Victoria 3052, Australia.Search for more papers by this author First published: April 1995 https://doi.org/10.1111/j.1468-5957.1995.tb00877.xCitations: 53AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat REFERENCES Anderson, D. and D. Stokes (1986), ' Product Differentiation in Audit Firms', Working Paper 86–024 (September), Australian Graduate School of Management, University of N.S.W.). 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