THE UK MARKET FOR AUDIT SERVICES: DEREGULATION AND AUDIT PRICING IN THE SMALL CLIENT SEGMENT By Ilias G Basioudis RP0218 Aston Business School, University of Aston, Birmingham B4 7ET, UK December 2002 ISBN No: 1 85449 562 3 ACKNOWLEDGEMENTS: I am grateful for comments on prior versions of this research given by participants at the 2001 British Accounting Association (BAA), the 2001 European Accounting Association (EAA), and a research workshop at Aston Business School. Aston Business School Research Institute is the administrative centre for all research activities at Aston Business School. The School comprises more than 70 academic staff organised into thematic research groups along with a Doctoral Programme of more than 50 research students. Research is carried out in all of the major areas of business studies and a number of specialist fields. For further information contact: The Director, Aston Business School Research Institute, Aston University, Birmingham B4 7ET Telephone No: (0121) 359 3611 Fax No: (0121) 333 5620 http://www.abs.aston.ac.uk/ Aston Business School Research Papers are published by the Institute to bring the results of research in progress to a wider audience and to facilitate discussion. They will normally be published in a revised form subsequently and the agreement of the authors should be obtained before referring to its contents in other published works.