Exploring the Effects of Advertising on Audit Markets: A Laboratory Investigation.
通过实验室实验，研究了允许广告对审计价格的影响，发现广告导致审计活动集中在广告商中，且购买者识别审计质量的能力有限。
Abstract Examines the impact of permitting advertising on audit prices. Effect of permission by auditors to purchase a quality signal; Concentration of auditing activity among advertisers; Influence of the limited ability of purchasers to detect audit quality.