A Simultaneous Equations Analysis of Quality Control Review Outcomes and Engagement Fees for Audits of Recipients of Federal Financial Assistance.
用联立方程分析审计质量与审计费用的关系，考虑审计质量的供需作用，基于美国审计总署数据，对审计费用压力、审计需求研究有参考价值。
Abstract Examines simultaneous equations analysis of the relations between audit quality and audit fees by recognizing the role of audit quality's supply and demand. Pressures on audit fees; Studies of audit fee and audit demand; Statistics from the United States General Accounting Office; Supply and demand for audit in a simultaneous equations framework.