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actual audit fees Adjusted R2 AFDCHG association audit fee differences audit fee pricing audit market audit pricing audit risk audit services auditor change auditor tenure Big Eight change and non-change change firms change in audit client firm client switching costs competitive control variables CORP cost advantages CPA firms cross-sectional regression DeAngelo DESCRIPTIVE STATISTICS differential price-cutting expected audit fees expected fees experimental variables fee differences AFD firms changing auditors firms not changing FOREIGN increase incumbent auditor independent variables indicator variable initial audit engagements initial audit fees INVREC LASTYR to FIRSTYR low balling Mann-Whitney market for audit Non-Big Eight Non-Change Change non-change firms one-tailed test Palmrose parameters Portion of Assets present value price-cutting behavior pricing behavior quasi-rents reported in Table response sample of firms Simon and Francis Simunic SQSUBS start-up costs Subsidiaries survey switching cost regression switching cost variables total assets transaction costs University of Wisconsin-Madison variables LOGASSETS