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A Theory Of Audit Partnerships - Audit Firm Size And Fees

Author

Listed:
  • BALACHANDRAN, BV
  • RAMAKRISHNAN, RTS

Abstract

No abstract is available for this item.

Suggested Citation

  • Balachandran, Bv & Ramakrishnan, Rts, 1987. "A Theory Of Audit Partnerships - Audit Firm Size And Fees," Journal of Accounting Research, Wiley Blackwell, vol. 25(1), pages 111-126.
    • Handle: RePEc:bla:joares:v:25:y:1987:i:1:p:111-126
    DOI: http://hdl.handle.net/10.2307/2491261
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    Citations

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    Cited by:

    1. Dennis H. Caplan & Michael Kirschenheiter, 2000. "Outsourcing and Audit Risk for Internal Audit Services," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 387-428, September.
    2. Bala V. Balachandran & Daniel Simon, 1993. "Audit Services and Fees of Large Accounting Firms," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 2(3), pages 339-348, September.
    3. John, Kose & John, Teresa A., 2006. "Managerial incentives, derivatives and stability," Journal of Financial Stability, Elsevier, vol. 2(1), pages 71-94, April.
    4. AYOUB, Maysam, 2023. "Audit firms’ network structure and audit quality," Working Papers 2023008, University of Antwerp, Faculty of Business and Economics.
    5. Giora Moore & William R. Scott, 1989. "Auditors' legal liability, collusion with management, and investors' loss," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 754-774, March.
    6. Daniel Aobdia & Saad Siddiqui & Andres Vinelli, 2021. "Heterogeneity in expertise in a credence goods setting: evidence from audit partners," Review of Accounting Studies, Springer, vol. 26(2), pages 693-729, June.
    7. Guangming Gong & Liang Xiao & Si Xu & Xun Gong, 2019. "Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China," Journal of Business Ethics, Springer, vol. 158(3), pages 779-806, September.
    8. Clive Lennox & Chunfei Wang & Xi Wu, 2020. "Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1299-1341, December.
    9. W. Robert Knechel & Lasse Niemi & Mikko Zerni, 2013. "Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 349-387, May.
    10. Jäckel, Andreas & Leker, Jens, 1994. "Abschlußprüfer und Konzernpublizität," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 353, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    11. Dafydd Mali & Hyoung‐joo Lim, 2021. "Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?," Australian Accounting Review, CPA Australia, vol. 31(2), pages 108-127, June.
    12. Clive S. Lennox & Asad Kausar, 2017. "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, vol. 22(1), pages 185-216, March.
    13. Yi-Hsing Liao & Hua Lee & Chao-Jung Chen, 2023. "The informational role of audit partner industry specialization," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 69-109, January.
    14. Torbjörn Tagesson & Sven-Olof Yrjö Collin, 2016. "Corporate governance influencing compliance with the Swedish Code of Corporate Governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 13(3), pages 262-277, August.
    15. Jorien L. Pruijssers & Pursey P. M. A. R. Heugens & J. Oosterhout, 2020. "Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms," Journal of Business Ethics, Springer, vol. 162(1), pages 149-167, February.
    16. Hun†Tong Tan & Karim Jamal, 2006. "Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 761-787, September.
    17. Kimball Chapman & Michael Drake & Joseph H. Schroeder & Timothy Seidel, 2023. "Earnings announcement delays and implications for the auditor-client relationship," Review of Accounting Studies, Springer, vol. 28(1), pages 45-90, March.

    More about this item

    Keywords

    Auditing; Auditor size; Audit fees; Audit partnerships;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure

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