skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Examination of Self-selection Bias and Big N Audit Fee Premiums-Evidence from Norway

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2011-07 (51)

Copyright Turkish Association of Accounting and Finance Academicians - AAFA Jul 2011 ;ISSN: 1304-0391 ;EISSN: 2146-3042

Full text available

Citations Cited by
  • Title:
    Examination of Self-selection Bias and Big N Audit Fee Premiums-Evidence from Norway
  • Author: Fan, Nancy M ; Wang, Jiuzhou
  • Subjects: Auditors ; Audits
  • Is Part Of: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2011-07 (51)
  • Description: Prior study (Firth 1997) examines Big N audit fee premiums by adding a "big auditor" indicator variable in the audit fee determination model. But this dummy variable may be endogenous and cause self-selection bias because clients may not be randomly assigned across Big N and non-Big N auditors (Ireland and Lennox 2002; Chaney et al. 2004). In this paper we first run the ordinary least square (OLS) regression of the audit fee determination model, and Big N audit fee premiums are identified across years. To examine self-selection bias, we employ a Heckman model and a treatment effects model, estimated by both two-step and full maximum likelihood approaches. Results show Big N audit fee premiums across years for Norwegian audit market.
  • Publisher: Istanbul: Turkish Association of Accounting and Finance Academicians - AAFA
  • Language: English;Turkish
  • Identifier: ISSN: 1304-0391
    EISSN: 2146-3042
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait