Estimating audit fees and production models

Authored by: Henri Akono , Mike Stein

The Routledge Companion to Auditing

Print publication date:  September  2014
Online publication date:  September  2014

Print ISBN: 9780415633635
eBook ISBN: 9780203094921
Adobe ISBN: 9781136210358

10.4324/9780203094921.ch22

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Abstract

The current archival literature on audit fees and production can be traced to the late 1970s and the seminal University of Chicago dissertation by Dan A. Simunic published, in part, as Simunic 1980. The paper remains relevant to contemporary auditing researchers for its in-depth consideration of both the empirical challenges faced by investigators and the strategies used to address these problems. Consequently, even as interest in his specific research question has ebbed and flowed over time, it is instructive to review this study in detail as a device for gaining insight into the nature of this line of inquiry.

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