The Audit Services Market: Additional Empirical Evidence.
使用1978至1983年的数据，验证了审计费用与客户规模、复杂性变量之间的关系，并确认了审计费用与非审计费用正相关，但未发现普华永道的审计费用异常高。
Abstract This study replicates earlier works on the association between audit fees, client size, and complexity variables. Using more recent data from the years 1978 to 1983, this study strongly confirms Simunic's results [1980, 1984]. Also supported is the finding of a positive relationship between audit fees and nonaudit (consulting) fees. One result of earlier studies that is not confirmed is the existence of higher than expected audit fees for the firm of Price Waterhouse.