Title: Strategic fee discounting of the Big 4 audit firms in private client segments
Authors: Dutillieux, Wouter ×
Stokes, Don
Willekens, Marleen #
Issue Date: 2013
Publisher: Blackwell Publishers Limited
Series Title: Accounting & Finance vol:53 pages:961-994
Abstract: We examine how Big 4 auditors compete for new private clients. We find evidence suggesting that Big 4 auditors offer fee discounts to attract non-Big 4 private clients to experience attributes of their brand name audit services. We
also find that to attract clients from competing Big 4 suppliers, Big 4 auditors target fee discounts at clients in industries where they are the market leader.
Our results further indicate that the Big 4 industry leaders target fee discounts to fast-growing clients and are able to charge these clients significant price fee
increases in the second mandate period (after 3 years).
ISSN: 0810-5391
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Center Accountancy, Leuven
× corresponding author
# (joint) last author

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