The Perceived Effects of Fixed Fee Audit Billing Arrangements.
研究了美国过去十年固定费用审计收费安排使用情况的变化，以及审计合伙人对该安排正面和负面影响的看法及事务所的应对措施。
Abstract Examines the changes in the usage of fixed fee billing arrangements over the last decade in the United States. Examination of the perceptions of audit partners of the positive and negative effects of fixed fee billing arrangements and audit firms' responses to those effects.