Key points are not available for this paper at this time.
Terrence B. O'Keefe, Dan A. Simunic, Michael T. Stein, The Production of Audit Services: Evidence from a Major Public Accounting Firm, Journal of Accounting Research, Vol. 32, No. 2 (Autumn, 1994), pp. 241-261
O'Keefe et al. (Sat,) studied this question.