A New Examination of Auditor "Low Ball" Pricing: Theoretical Model and Experimental Evidence.
构建了一个两年期模型，分析审计师与客户的行为，从经济理性角度解释低价揽客现象，并探讨其与审计师独立性及未来利润的关系。
Abstract Presents a model to consider auditor and client behavior over a two-year period for audit services. Development of an economic rational for lowballing; Consideration of the relationships between auditors and clients; Status of type one and type two auditors; Suggestion that lowballing is done in order to secure future profits.