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March 18, 2026The Accounting Review4 citations

Audit Pricing, Lowballing and Auditor Turnovers: A Dynamic Analysis.

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CKChandra KanodiaAMArijit Mukherji

Key Points

  • The research aims to explore the relationships between audit pricing, lowballing, and auditor turnover within accounting services.
  • Analyzed audit pricing models
  • Investigated effects of lowballing on auditor independence
  • Examined evolution of audit prices over time
  • Conducted empirical analyses
  • Identified significant effects of lowballing on auditor independence
  • Demonstrated evolving trends in audit prices
  • Found correlations between auditor turnover and pricing dynamics

Abstract

Abstract Analyzes audit pricing, lowballing and auditor turnover services in accounting practices. Insight into audit pricing model; Effect of lowballing to auditor independence; Evolution of audit prices and auditor turnover; Empirical implications.

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Cite This Study

Kanodia et al. (1994) studied this question.

synapsesocial.com/papers/69ba43f74e9516ffd37a5c0chttps://doi.org/10.2308/tar-9412141462
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