Evidence of Non-Big 6 Market Specialization and Pricing Power in a Niche Assurance Service Market
Assurance Services;Audit Fees;Regulatory Compliance
American Accounting Association
Auditing: A Journal of Practice and Theory
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.
Recommended CitationCullinan, Charles P., "Evidence of Non-Big 6 Market Specialization and Pricing Power in a Niche Assurance Service Market" (1998). Accounting Journal Articles. Paper 15.