A New Examination of Auditor "Low Ball" Pricing: Theoretical Model and Experimental Evidence.
构建理论模型并用实验检验审计师低价揽客的经济动因，发现成本低估是过度低价的原因，而会计原则分歧导致企业更换审计师。
Abstract Presents a theoretical model and experimental evidence regarding auditor lowballing. Investigation of the economic rationale for lowballing; Factors which impact the pricing of audit services; Suggestion that firms change auditors because of disagreements over accounting principles; Speculation that auditors are underestimating their costs; Relationship between excessive lowballing and cost underestimation.