Evidence of Non-Big 6 Market Specialization and Pricing Power in a Niche Assurance Service Market

Document Type

Article

Comments

Published by the American Accounting Association in Auditing: A Journal of Practice and Theory, volume 17: Supplement, pages 47-57.

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Keywords

Assurance Services;Audit Fees;Regulatory Compliance

Publisher

American Accounting Association

Publication Source

Auditing: A Journal of Practice and Theory

Abstract

Elliott and Pallais (1997) indicate the importance of finding an appropriate market niche when entering the assurance services market. They discuss the notion that the pricing of these assurance services can be based on the value of the services to the market, and provide an example of such pricing in a regulatory compliance setting.

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