Audit Pricing, Lowballing and Auditor Turnovers: A Dynamic Analysis.
分析审计定价、低价揽客与审计师变更之间的关系，探讨低价揽客对审计师独立性的影响，并给出审计价格与审计师变更演变的实证含义。
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.