Competition and Audit Fees.
研究1977至1981年间审计费用是否下降，探讨独立审计服务市场竞争加剧对审计费用的影响。
Abstract Presents a study to determine whether real audit fees decreased between 1977 and 1981. Behavior of audit fees during a period of apparent increasing competition in the market for independent audit services; Method of study; Claims of increasing fee competition in the market for independent audit services.