ABSTRACT
The current archival literature on audit fees and production can be traced to the late 1970s and the seminal University of Chicago dissertation by Dan A. Simunic published, in part, as Simunic 1980. The paper remains relevant to contemporary auditing researchers for its in-depth consideration of both the empirical challenges faced by investigators and the strategies used to address these problems. Consequently, even as interest in his specific research question has ebbed and flowed over time, it is instructive to review this study in detail as a device for gaining insight into the nature of this line of inquiry.
