Audit Fees
Audit Office Size, Audit Quality and Audit Pricing
By Jong-Hag Choi, Chansog (Francis) Kim, Jeong-Bon Kim, and Yoonseok Zang
Forthcoming at Auditing: A Journal of Practice and Theory
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*Jong-Hag Choi is an Associate Professor at Seoul National University (acchoi@snu.ac.kr). Chansog Kim is an Associate Professor at City University of Hong Kong (acckim@cityu.edu.hk). Jeong-Bon Kim is a Chair Professor at City University of Hong Kong (achead@cityu.edu.hk). Yoonseok Zang is an Assistant Professor at Singapore Management University (yszang@smu.edu.sg). We thank Jay Junghun Lee, Annie Qiu, Haina Shi, Byron Song, Catherine Sonu and participants of research workshops and doctoral seminars at City University of Hong Kong, Korea Advanced Institute of Science and Technology, Seoul National University, Singapore Management University, and The Hong Kong Polytechnic University. An earlier version of the paper was presented at the 2008 AJPT/JCAE Joint Symposium and the 2008 Korean Accounting Association Annual Conference. Special thanks go to Dan Simunic (the editor), Michael Stein (the discussant at the Joint Symposium), and two anonymous referees for their constructive comments and suggestions which lead to a sunstantial improvement of the paper. Jong-Hag Choi gratefully acknowledges financial support from Samil PWC Research Fellowship. Jeong-Bon Kim acknowledges partial financial support for this research from the Social Sciences and Humanities Research Council of Canada via the Canada Research Chair program. The usual disclaimer applies. Correspondence: Jeong-Bon Kim, The Department of Accountancy, City University of Hong Kong, Tat Chee Avenue, Kowloon, Hong Kong (Tel: +852-2788-7901; E-mail: jeongkim@cityu.edu.hk.
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Electronic copy available at: http://ssrn.com/abstract=1011096
Audit Office Size, Audit Quality and Audit Pricing
SUMMARY: Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates
By Jong-Hag Choi, Chansog (Francis) Kim, Jeong-Bon Kim, and Yoonseok Zang
Forthcoming at Auditing: A Journal of Practice and Theory
________________
*Jong-Hag Choi is an Associate Professor at Seoul National University (acchoi@snu.ac.kr). Chansog Kim is an Associate Professor at City University of Hong Kong (acckim@cityu.edu.hk). Jeong-Bon Kim is a Chair Professor at City University of Hong Kong (achead@cityu.edu.hk). Yoonseok Zang is an Assistant Professor at Singapore Management University (yszang@smu.edu.sg). We thank Jay Junghun Lee, Annie Qiu, Haina Shi, Byron Song, Catherine Sonu and participants of research workshops and doctoral seminars at City University of Hong Kong, Korea Advanced Institute of Science and Technology, Seoul National University, Singapore Management University, and The Hong Kong Polytechnic University. An earlier version of the paper was presented at the 2008 AJPT/JCAE Joint Symposium and the 2008 Korean Accounting Association Annual Conference. Special thanks go to Dan Simunic (the editor), Michael Stein (the discussant at the Joint Symposium), and two anonymous referees for their constructive comments and suggestions which lead to a sunstantial improvement of the paper. Jong-Hag Choi gratefully acknowledges financial support from Samil PWC Research Fellowship. Jeong-Bon Kim acknowledges partial financial support for this research from the Social Sciences and Humanities Research Council of Canada via the Canada Research Chair program. The usual disclaimer applies. Correspondence: Jeong-Bon Kim, The Department of Accountancy, City University of Hong Kong, Tat Chee Avenue, Kowloon, Hong Kong (Tel: +852-2788-7901; E-mail: jeongkim@cityu.edu.hk.
0
Electronic copy available at: http://ssrn.com/abstract=1011096
Audit Office Size, Audit Quality and Audit Pricing
SUMMARY: Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates
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