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dc.contributor.advisorBanker, Rajiv D.
dc.creatorAmin, Keval
dc.date.accessioned2020-11-03T15:34:08Z
dc.date.available2020-11-03T15:34:08Z
dc.date.issued2014
dc.identifier.other904556315
dc.identifier.urihttp://hdl.handle.net/20.500.12613/2553
dc.description.abstractEmpirical analysis of the public accounting industry has been considerably limited due to lack of data availability. This dissertation proposal leverages a unique dataset of public accounting firms in Korea ranging from 1997 to 2011 to examine the industry's strategic groups and pricing decisions in light of considerable economic forces in a changing environment. I draw upon the theory of strategic groups (Hunt 1972; Caves and Porter 1977; Porter 1980) to distinctly identify strategic groups within the public accounting industry and how group membership explains performance differences. Further, I augment traditional audit fee models (Ferguson et al. 2003, Chaney et al. 2004, and Francis et al. 2005) by incorporating strategic group analysis to show that the relationships between audit fee determinants and audit fees are moderated by auditor strategic group membership.
dc.format.extent99 pages
dc.language.isoeng
dc.publisherTemple University. Libraries
dc.relation.ispartofTheses and Dissertations
dc.rightsIN COPYRIGHT- This Rights Statement can be used for an Item that is in copyright. Using this statement implies that the organization making this Item available has determined that the Item is in copyright and either is the rights-holder, has obtained permission from the rights-holder(s) to make their Work(s) available, or makes the Item available under an exception or limitation to copyright (including Fair Use) that entitles it to make the Item available.
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/
dc.subjectAccounting
dc.subjectAudit Pricing
dc.subjectResource-based View
dc.subjectStrategic Groups
dc.titleAudit Pricing and Strategic Group Analysis in the Public Accounting Industry
dc.typeText
dc.type.genreThesis/Dissertation
dc.contributor.committeememberPress, Eric
dc.contributor.committeememberBasu, Sudipta, 1965-
dc.contributor.committeememberMudambi, Ram, 1954-
dc.description.departmentBusiness Administration/Accounting
dc.relation.doihttp://dx.doi.org/10.34944/dspace/2535
dc.ada.noteFor Americans with Disabilities Act (ADA) accommodation, including help with reading this content, please contact scholarshare@temple.edu
dc.description.degreePh.D.
refterms.dateFOA2020-11-03T15:34:08Z


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