Tóm tắt: InthisstudyweexaminetheauditfeesfortwotypesofformerAndersen
khách hàng: thosethatfollowedtheirformerAndersenpartnertoanewauditfirmandthose
thatdidnot.Usingdatafrom PublicAccountingReport ontheacquisitionofAndersen
offices, wefindthatabouthalfoftheAndersenclientsinoursamplefollowedtheformer
partnertoanewauditfirmandthatthe "đi theo" clientspaid, onaverage, about16
percentlowerauditfeesthanotherclients.Theresultsthusprovideempiricalevidence
abouttheimpactofpartner-clientfamiliarityonauditfees.Thefindingsalsosuggest
thatstudiesexaminingformerAndersenclientsmayneedtodistinguishbetweenthe
"đi theo" clientsandotherclients.
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