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《Journal of Nanjing Audit University》 2011-01
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Research on Low-balling of Accounting Firms in China: Evidence from A Share Market

WANG Jun-fa, GUAN Xu  
Low-balling is one of the ways that accounting firms adopt to compete in the audit market. Though consensus has not been achieved in the empirical study of low-balling, it merits further study. Empirical research on the data of the listed companies in Shenzhen and Shanghai Stock Exchange of 2009 shows that there is no low-balling when accounting firms decide the price of initial auditing service;while the accounting firms take the total asset and the number of subsidiary into account, they ignore the auditing risk in pricing decisions.
【Fund】: 江苏省教育厅高校哲学社会科学研究基金项目(09SJD630055)
【CateGory Index】: F233;F224
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【Citations】
Chinese Journal Full-text Database 9 Hits
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