... companies, when compared to Australian companies. Design/methodology/approach Theoretical arguments were drawn from institutional theory. Data for the study were collected through a questionnaire that was sent out to chief audit executives in Australia and Belgium. Findings The paper finds...

...Tom Van Caneghem Purpose The purpose of this paper is to study audit pricing and the Big4 fee premium in Belgium. While a number of studies have already explored these issues, the Belgian audit market provides an interesting setting to gain an additional insight into the pricing of audit services...

... limitations/implications Given the qualitative nature of this study, generalization to all Belgian and US companies is not possible. The time specific character of the subject is an opportunity for future longitudinal research. Practical implications In Belgium, the internal auditing profession...