Matches in SemOpenAlex for { <https://semopenalex.org/work/W2901490039> ?p ?o ?g. }
- W2901490039 endingPage "313" @default.
- W2901490039 startingPage "295" @default.
- W2901490039 abstract "In this study, we examine whether highly ranked audit firms in Iran, as determined by the Securities and Exchange Organization (SEO), earn a fee premium, firstly, by providing superior quality audit services or, secondly, due to reputation created by the ranking system implemented by the SEO. We employ price discrimination theory, and we test quality discrimination versus brand reputation explanations in the context of a unique institutional setting (where international audit firms are not allowed to operate). The data are derived from firms listed on the Tehran Stock Exchange (TSE) for the period 2006 to 2015. Our results show that the quality of audit services (using all of our measures) provided by the highest ranked audit firms is not superior to that of the non-highest ranked firms. In addition, the audit fee models suggest that the highest ranked firms charge significantly more audit fees compared to lower ranked firms. We employ several sensitivity tests and the results do not change materially. Such findings go against the “quality-based price discrimination” view but support the reputation-based view, and make a significant contribution towards understanding the economic consequences of state-determined ranking of audit firms rather than allowing the market to determine quality differentiation." @default.
- W2901490039 created "2018-11-29" @default.
- W2901490039 creator A5006510688 @default.
- W2901490039 creator A5062001224 @default.
- W2901490039 creator A5070285813 @default.
- W2901490039 date "2018-12-01" @default.
- W2901490039 modified "2023-10-18" @default.
- W2901490039 title "Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views" @default.
- W2901490039 cites W1499523602 @default.
- W2901490039 cites W1503711780 @default.
- W2901490039 cites W1554085563 @default.
- W2901490039 cites W1587182858 @default.
- W2901490039 cites W1614280776 @default.
- W2901490039 cites W1967529433 @default.
- W2901490039 cites W1972387548 @default.
- W2901490039 cites W1976545335 @default.
- W2901490039 cites W1977557272 @default.
- W2901490039 cites W1979162192 @default.
- W2901490039 cites W1982603877 @default.
- W2901490039 cites W1987952823 @default.
- W2901490039 cites W1990971993 @default.
- W2901490039 cites W1994884203 @default.
- W2901490039 cites W1998530384 @default.
- W2901490039 cites W2006204134 @default.
- W2901490039 cites W2008624682 @default.
- W2901490039 cites W2012041776 @default.
- W2901490039 cites W2014280175 @default.
- W2901490039 cites W2014609774 @default.
- W2901490039 cites W2017376954 @default.
- W2901490039 cites W2020230150 @default.
- W2901490039 cites W2022840860 @default.
- W2901490039 cites W2046572547 @default.
- W2901490039 cites W2055522310 @default.
- W2901490039 cites W2062651224 @default.
- W2901490039 cites W2063234046 @default.
- W2901490039 cites W2066557547 @default.
- W2901490039 cites W2068206479 @default.
- W2901490039 cites W2069304465 @default.
- W2901490039 cites W2069483109 @default.
- W2901490039 cites W2074095290 @default.
- W2901490039 cites W2080926380 @default.
- W2901490039 cites W2081031629 @default.
- W2901490039 cites W2091345819 @default.
- W2901490039 cites W2096311846 @default.
- W2901490039 cites W2105662497 @default.
- W2901490039 cites W2109828486 @default.
- W2901490039 cites W2111345626 @default.
- W2901490039 cites W2118943399 @default.
- W2901490039 cites W2124295622 @default.
- W2901490039 cites W2133764084 @default.
- W2901490039 cites W2139990942 @default.
- W2901490039 cites W2149658182 @default.
- W2901490039 cites W2150005710 @default.
- W2901490039 cites W2150291618 @default.
- W2901490039 cites W2251653640 @default.
- W2901490039 cites W2262344759 @default.
- W2901490039 cites W2315439995 @default.
- W2901490039 cites W2963263835 @default.
- W2901490039 cites W3121143499 @default.
- W2901490039 cites W3121480360 @default.
- W2901490039 cites W3122009501 @default.
- W2901490039 cites W3122067807 @default.
- W2901490039 cites W3122475057 @default.
- W2901490039 cites W3122489987 @default.
- W2901490039 cites W3122547505 @default.
- W2901490039 cites W3122566544 @default.
- W2901490039 cites W3122582925 @default.
- W2901490039 cites W3123370968 @default.
- W2901490039 cites W3124170598 @default.
- W2901490039 cites W3125406116 @default.
- W2901490039 cites W4236313314 @default.
- W2901490039 doi "https://doi.org/10.1016/j.intacc.2018.11.003" @default.
- W2901490039 hasPublicationYear "2018" @default.
- W2901490039 type Work @default.
- W2901490039 sameAs 2901490039 @default.
- W2901490039 citedByCount "21" @default.
- W2901490039 countsByYear W29014900392018 @default.
- W2901490039 countsByYear W29014900392019 @default.
- W2901490039 countsByYear W29014900392020 @default.
- W2901490039 countsByYear W29014900392021 @default.
- W2901490039 countsByYear W29014900392022 @default.
- W2901490039 countsByYear W29014900392023 @default.
- W2901490039 crossrefType "journal-article" @default.
- W2901490039 hasAuthorship W2901490039A5006510688 @default.
- W2901490039 hasAuthorship W2901490039A5062001224 @default.
- W2901490039 hasAuthorship W2901490039A5070285813 @default.
- W2901490039 hasConcept C10138342 @default.
- W2901490039 hasConcept C111472728 @default.
- W2901490039 hasConcept C119857082 @default.
- W2901490039 hasConcept C121955636 @default.
- W2901490039 hasConcept C138885662 @default.
- W2901490039 hasConcept C140181557 @default.
- W2901490039 hasConcept C144024400 @default.
- W2901490039 hasConcept C144133560 @default.
- W2901490039 hasConcept C151730666 @default.
- W2901490039 hasConcept C162118730 @default.
- W2901490039 hasConcept C170856484 @default.
- W2901490039 hasConcept C189430467 @default.