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1. 1. The examination of audit service pricing in Sweden : An empirical study on credence attributes of audit pricing and the impacts on audit fees from audit reforms in Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Ziyang Wu; Yameng He; [2020]
   Keywords : Audit pricing; credence good; statutory audit exempt;

   Abstract : The pricing of the audit services has always been a popular topic, and even now, as audit reforms are happening, new insights are being brought to this topic. Several studies have shown that the audit service exhibits credence attributes, but there has not been much exploration of the effect of credence characteristics on the pricing process. READ MORE