What can you say about changes in non-audit fees between 2000 and 2003? What do you think explains such changes? Do you see any patterns in such changes? That is, does the non-audit fee change more for certain types of firms (e.g., small clients versus large clients, clients in certain industries, clients with certain auditors, etc.)?
Notes: I have attached two excel files with the data of Audit and Non-Audit fees in 2000 and 2003, please note that this assignment is just about non-audit fees.
audit-data1586228901
| Name | CIK | SIC2000 | Auditor2000 | BigN2000 | AuditFees2000 | NonAuditFees2000 | Assets2000 | FYE2000 |
| K TRON INTERNATIONAL INC | 20 | 3823 | 5 | 1 | 200,000 | 71,000 | 54,421,000 | 12/30/00 |
| ABBOTT LABORATORIES | 1800 | 2834 | 5 | 1 | 3,800,000 | 6,200,000 | 15,283,254,000 | 12/31/00 |
| ACMAT CORP | 2062 | 6351 | 4 | 1 | 128,000 | 39,700 | 112,216,000 | 12/31/00 |
| ACME UNITED CORP | 2098 | 3420 | 2 | 1 | 140,000 | 22,000 | 21,118,215 | 12/31/00 |
| ADAMS RESOURCES & ENERGY, INC. | 2178 | 5172 | 5 | 1 | 286,500 | 20,254 | 448,044,000 | 12/31/00 |
| BK Technologies Corp | 2186 | 3663 | 2 | 1 | 136,788 | 0 | 18,422,000 | 12/31/00 |
| ADVANCED MICRO DEVICES INC | 2488 | 3674 | 2 | 1 | 1,500,000 | 1,900,000 | 5,767,735,000 | 12/31/00 |
| AIRBORNE INC /DE/ | 3000 | 4513 | 3 | 1 | 238,700 | 49,522 | 1,745,919,000 | 12/31/00 |
| AKORN INC | 3116 | 2834 | 3 | 1 | 215,200 | 133,960 | 96,518,000 | 12/31/00 |
| AMSOUTH BANCORPORATION | 3133 | 6022 | 2 | 1 | 870,000 | 3,988,000 | 38,935,998,464 | 12/31/00 |
| Matson, Inc. | 3453 | 4400 | 3 | 1 | 499,600 | 301,200 | 1,666,012,000 | 12/31/00 |
| ALEXANDERS INC | 3499 | 6798 | 3 | 1 | 146,000 | 135,600 | 403,305,000 | 12/31/00 |
| Cheniere Energy, Inc. | 3570 | 4924 | 1 | 1 | 61,950 | 24,500 | 34,665,618 | 12/31/00 |
| ALLEGHENY ENERGY, INC | 3673 | 4911 | 1 | 1 | 770,000 | 2,216,700 | 7,697,019,904 | 12/31/00 |
| ALLEN TELECOM INC | 3721 | 3663 | 3 | 1 | 265,234 | 284,838 | 473,022,000 | 12/31/00 |
| ALLIED DEFENSE GROUP INC | 3952 | 3480 | 6 | 0 | 129,000 | 111,000 | 87,757,200 | 12/31/00 |
| Allis Chalmers Energy Inc. | 3982 | 1389 | 1 | 1 | 38,200 | 0 | 2,128,000 | 12/31/00 |
| ALPINE GROUP INC /DE/ | 4164 | 3357 | 5 | 1 | 125,000 | 155,000 | 2,094,391,000 | 12/31/00 |
| RECYCLING ASSET HOLDINGS, INC. | 4187 | 5090 | 8 | 0 | 85,000 | 44,000 | 19,805,168 | 12/31/00 |
| Howmet Aerospace Inc. | 4281 | 3350 | 1 | 1 | 5,300,000 | 7,200,000 | 31,691,000,000 | 12/31/00 |
| HESS CORP | 4447 | 2911 | 2 | 1 | 2,415,000 | 6,696,000 | 10,274,000,000 | 12/31/00 |
| AMERICAN BILTRITE INC | 4611 | 3089 | 2 | 1 | 565,700 | 151,900 | 365,263,000 | 12/31/00 |
| AMERICAN ELECTRIC POWER CO INC | 4904 | 4911 | 3 | 1 | 2,958,000 | 6,178,000 | 54,548,000,000 | 12/31/00 |
| AMERICAN EXPRESS CO | 4962 | 6199 | 2 | 1 | 7,400,000 | 25,000,000 | 154,423,000,000 | 12/31/00 |
| AFLAC INC | 4977 | 6321 | 4 | 1 | 1,190,560 | 518,491 | 37,232,000,000 | 12/31/00 |
| WYETH | 5187 | 2834 | 5 | 1 | 5,619,030 | 10,587,700 | 21,092,499,456 | 12/31/00 |
| AMERICAN INTERNATIONAL GROUP INC | 5272 | 6331 | 1 | 1 | 14,914,100 | 10,512,700 | 306,577,000,000 | 12/31/00 |
| Unum Group | 5513 | 6321 | 2 | 1 | 1,874,050 | 2,665,920 | 40,363,900,000 | 12/31/00 |
| AT&T CORP | 5907 | 4813 | 1 | 1 | 7,860,000 | 48,365,000 | 242,223,005,696 | 12/31/00 |
| AMERICAN VANGUARD CORP | 5981 | 2870 | 7 | 0 | 136,000 | 82,000 | 66,090,900 | 12/31/00 |
| AMPCO PITTSBURGH CORP | 6176 | 3561 | 3 | 1 | 206,235 | 244,396 | 244,464,000 | 12/31/00 |
| American Airlines Group Inc. | 6201 | 4512 | 2 | 1 | 1,025,000 | 2,834,000 | 26,213,000,000 | 12/31/00 |
| ANALOG DEVICES INC | 6281 | 3674 | 2 | 1 | 764,000 | 1,237,000 | 4,411,337,000 | 10/28/00 |
| ANDREA ELECTRONICS CORP | 6494 | 3663 | 5 | 1 | 89,000 | 139,936 | 47,272,866 | 12/31/00 |
| OUTDOOR SPORTS GEAR, INC. | 6720 | 3949 | 2 | 1 | 464,462 | 301,130 | 419,284,000 | 12/31/00 |
| APACHE CORP | 6769 | 1311 | 5 | 1 | 1,259,000 | 2,740,000 | 7,481,950,000 | 12/31/00 |
| COMFORCE CORP | 6814 | 7363 | 4 | 1 | 175,000 | 55,000 | 283,414,016 | 12/31/00 |
| APPLIED MATERIALS INC /DE | 6951 | 3674 | 1 | 1 | 795,020 | 3,080,230 | 10,545,730,000 | 10/29/00 |
| TRECORA RESOURCES | 7039 | 2911 | 6 | 0 | 64,000 | 0 | 57,598,695 | 12/31/00 |
| SOUTHWESTERN ENERGY CO | 7332 | 1311 | 5 | 1 | 145,000 | 287,625 | 705,378,000 | 12/31/00 |
| ARROW ELECTRONICS INC | 7536 | 5065 | 2 | 1 | 1,311,000 | 1,994,400 | 7,604,541,000 | 12/31/00 |
| ARTS WAY MANUFACTURING CO INC | 7623 | 3523 | 4 | 1 | 86,825 | 12,195 | 10,707,403 | 11/30/00 |
| ASSOCIATED BANC-CORP | 7789 | 6022 | 4 | 1 | 288,000 | 452,048 | 13,128,394,000 | 12/31/00 |
| ASTRONICS CORP | 8063 | 3728 | 2 | 1 | 46,800 | 33,960 | 67,020,000 | 12/31/00 |
| ATLANTIC AMERICAN CORP | 8177 | 6311 | 5 | 1 | 278,000 | 144,000 | 375,777,000 | 12/31/00 |
| AUTO GRAPHICS INC | 8598 | 7374 | 7 | 0 | 73,140 | 21,243 | 8,152,697 | 12/31/00 |
| MEDICORE INC | 8643 | 8090 | 100 | 0 | 125,000 | 35,000 | 41,428,400 | 12/31/00 |
| Avery Dennison Corp | 8818 | 2670 | 1 | 1 | 3,000,000 | 16,200,000 | 2,699,100,000 | 12/30/00 |
| AMERICAN LOCKER GROUP INC | 8855 | 2540 | 2 | 1 | 74,450 | 40,715 | 15,582,599 | 12/31/00 |
| AVON PRODUCTS INC | 8868 | 2844 | 1 | 1 | 3,000,000 | 8,800,000 | 2,811,300,000 | 12/31/00 |
| BADGER METER INC | 9092 | 3824 | 2 | 1 | 129,000 | 46,000 | 98,710,000 | 12/31/00 |
| BADGER PAPER MILLS INC | 9096 | 2621 | 6 | 0 | 67,000 | 40,000 | 43,357,000 | 12/31/00 |
| BKF CAPITAL GROUP INC | 9235 | 6282 | 2 | 1 | 186,000 | 31,800 | 133,249,000 | 12/31/00 |
| MICHAEL BAKER CORP | 9263 | 8741 | 1 | 1 | 315,100 | 345,451 | 133,357,000 | 12/31/00 |
| BALCHEM CORP | 9326 | 2800 | 4 | 1 | 82,500 | 43,100 | 23,222,000 | 12/31/00 |
| BALDOR ELECTRIC CO | 9342 | 3621 | 2 | 1 | 150,000 | 102,000 | 464,977,984 | 12/30/00 |
| Protective Insurance Corp | 9346 | 6331 | 2 | 1 | 148,200 | 43,400 | 552,164,000 | 12/31/00 |
| BALL Corp | 9389 | 3411 | 1 | 1 | 1,260,000 | 2,177,000 | 2,649,800,000 | 12/31/00 |
| BANDAG INC | 9534 | 3011 | 2 | 1 | 628,500 | 1,561,200 | 714,549,000 | 12/31/00 |
| BANK OF NEW YORK CO INC | 9626 | 6022 | 2 | 1 | 1,300,000 | 4,100,000 | 77,113,999,360 | 12/31/00 |
| BANTA CORP | 9801 | 2750 | 5 | 1 | 225,000 | 383,000 | 854,524,032 | 12/30/00 |
| BARD C R INC /NJ/ | 9892 | 3841 | 5 | 1 | 1,024,000 | 1,947,000 | 1,089,200,000 | 12/31/00 |
| BARNES GROUP INC | 9984 | 3490 | 1 | 1 | 703,200 | 1,318,160 | 636,941,000 | 12/31/00 |
| BASSETT FURNITURE INDUSTRIES INC | 10329 | 2511 | 5 | 1 | 271,000 | 848,000 | 346,680,000 | 11/25/00 |
| BAUSCH & LOMB INC | 10427 | 3851 | 1 | 1 | 1,193,000 | 3,534,000 | 3,085,900,032 | 12/30/00 |
| BAXTER INTERNATIONAL INC | 10456 | 3841 | 1 | 1 | 3,100,000 | 28,300,000 | 8,733,000,000 | 12/31/00 |
| BEMIS CO INC | 11199 | 2670 | 1 | 1 | 602,200 | 191,335 | 1,888,643,000 | 12/31/00 |
| BERKLEY W R CORP | 11544 | 6331 | 4 | 1 | 1,450,000 | 285,000 | 5,022,070,000 | 12/31/00 |
| BETHLEHEM CORP | 11856 | 3567 | 7 | 0 | 75,000 | 6,090 | 13,045,000 | 5/31/00 |
| BIO-RAD LABORATORIES, INC. | 12208 | 3826 | 5 | 1 | 826,000 | 665,000 | 646,278,000 | 12/31/00 |
| Aikido Pharma Inc. | 12239 | 8731 | 6 | 0 | 68,500 | 10,000 | 13,451,258 | 12/31/00 |
| BLACK & DECKER CORP | 12355 | 3540 | 2 | 1 | 2,455,000 | 3,839,000 | 4,089,700,096 | 12/31/00 |
| LEXINGTON PRECISION CORP | 12570 | 3060 | 2 | 1 | 187,000 | 47,000 | 110,289,000 | 12/31/00 |
| BOEING CO | 12927 | 3721 | 3 | 1 | 10,500,000 | 24,300,000 | 42,028,000,000 | 12/31/00 |
| MAPLEBY HOLDINGS MERGER Corp | 12978 | 5110 | 5 | 1 | 1,411,000 | 1,215,000 |
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