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The Pricing Of Audit Services - Theory And Evidence

Citations

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Cited by:

  1. Laurence Kranich & Andrés Perea & Hans Peters, 2005. "Core Concepts For Dynamic Tu Games," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 7(01), pages 43-61.
  2. repec:zbw:rwirep:0078 is not listed on IDEAS
  3. Joseph Weber & Michael Willenborg & Jieying Zhang, 2008. "Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 941-972, September.
  4. repec:dau:papers:123456789/8473 is not listed on IDEAS
  5. Yuedong Li & Dong Zhang & Xingyu Wang, 2014. "The Influence Of Corporation Governance Structure On Internal Control Audit Report Lag: Evidence From China," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 101-115.
  6. Costa, Mabel D. & Habib, Ahsan, 2023. "Local creative culture and audit fees," The British Accounting Review, Elsevier, vol. 55(2).
  7. Cao, June & Ee, Mong Shan & Hasan, Iftekhar & Huang, He, 2024. "Asymmetric reactions of abnormal audit fees jump to credit rating changes," The British Accounting Review, Elsevier, vol. 56(2).
  8. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "Modèle à périodes multiples et conclusions empiriques relatives à l'objectivité et à la pratique du ≪ leurre†prix ≫," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 175-221, June.
  9. Chen, Vincent Y.S. & Keung, Edmund C. & Lin, I-Min, 2019. "Disclosure of fair value measurement in goodwill impairment test and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
  10. Adel Chouaya, 2008. "Effet de l'obligation de publier les honoraires d'audit sur les honoraires des exercices ultérieurs : Le cas français," Post-Print halshs-00522481, HAL.
  11. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.
  12. Fernández Méndez, Carlos & Pathan, Shams & Arrondo García, Rubén, 2015. "Monitoring capabilities of busy and overlap directors: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 444-469.
  13. Desai, Naman & Nagar, Neerav, 2016. "A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 111-120.
  14. Ju Ryum Chung & Eun Jung Cho & Ho-Young Lee & Myungsoo Son, 2017. "The impact of labour unions on external auditor selection and audit scope: evidence from the Korean market," Applied Economics, Taylor & Francis Journals, vol. 49(48), pages 4833-4850, October.
  15. Hoffman, Benjamin W. & Sellers, R. Drew & Skomra, Justyna, 2018. "The impact of client information technology capability on audit pricing," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 59-75.
  16. Christensen, Brant & Schmardebeck, Roy & Seidel, Timothy, 2022. "Do auditors’ incentives affect materiality assessments of prior-period misstatements?," Accounting, Organizations and Society, Elsevier, vol. 101(C).
  17. Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin, 2016. "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?," The International Journal of Accounting, Elsevier, vol. 51(1), pages 23-50.
  18. Sang Cheol Lee & Mooweon Rhee & Jongchul Yoon, 2018. "Foreign Monitoring and Audit Quality: Evidence from Korea," Sustainability, MDPI, vol. 10(9), pages 1-22, September.
  19. Wysocki, Peter, 2010. "Corporate compensation policies and audit fees," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 155-160, February.
  20. Duellman, Scott & Hurwitz, Helen & Sun, Yan, 2015. "Managerial overconfidence and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 148-165.
  21. Charles Piot, 2004. "The existence and independence of audit committees in France," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 223-246.
  22. Shivaram Rajgopal & Suraj Srinivasan & Xin Zheng, 2021. "Measuring audit quality," Review of Accounting Studies, Springer, vol. 26(2), pages 559-619, June.
  23. Andrew McLennan & In-Uck Park, 2016. "The market for liars: Reputation and auditor honesty," International Journal of Economic Theory, The International Society for Economic Theory, vol. 12(1), pages 49-66, March.
  24. Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan, 2003. "Evidence on the Joint Determination of Audit and Non‐Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 721-744, September.
  25. John Ziyang Zhang & Yangxin Yu, 2016. "Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 793-814, October.
  26. Frecka, Thomas J. & Griffin, Jeremy B. & Stevens, Jennifer Sustersic, 2018. "Transparency and the audit industry? Not in the U.S. Evidence on audit production costs, profitability and partner compensation from the U.K," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 73-81.
  27. Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015. "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 31-45.
  28. James Ross Booth & Lena Chua Booth & Daniel Deli, 2012. "Managerial Incentives and Audit Fees: Evidence from the Mutual Fund Industry," Accounting and Finance Research, Sciedu Press, vol. 1(1), pages 1-76, May.
  29. Chunhua Xin & Xiaolu Hao & Lu Cheng, 2022. "Do Environmental Administrative Penalties Affect Audit Fees? Results from Multiple Econometric Models," Sustainability, MDPI, vol. 14(7), pages 1-25, April.
  30. Redhwan Ahmed Al-Dhamari & Bakr Al-Gamrh & Ku Nor Izah Ku Ismail & Samihah Saad Haji Ismail, 2018. "Related party transactions and audit fees: the role of the internal audit function," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 187-212, March.
  31. repec:dau:papers:123456789/3506 is not listed on IDEAS
  32. Florin DOBRE, 2016. "Interdependencies between corporate governance and financial audit: evidence from the Romanian Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 206-206, January.
  33. Blankley, Alan I. & Hong, Keejae P. & Kerr, David & Wiggins, Casper E., 2014. "A note on the effect of PCAOB inspections on the audit quality of triennial CPA firms," Research in Accounting Regulation, Elsevier, vol. 26(2), pages 212-216.
  34. Chen, Long & Krishnan, Gopal V. & Yu, Wei, 2018. "The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality," Advances in accounting, Elsevier, vol. 43(C), pages 14-31.
  35. Li, Tianpei (Constance) & Walton, Stephanie, 2023. "Is there a dark side of competition? Product market competition and auditor-client contracting," Advances in accounting, Elsevier, vol. 62(C).
  36. Singh, Harjinder & Sultana, Nigar & Islam, Ariful & Singh, Abhijeet, 2022. "Busy auditors, financial reporting timeliness and quality," The British Accounting Review, Elsevier, vol. 54(3).
  37. Pillai, Rekha & Al-Malkawi, Husam-Aldin Nizar, 2018. "On the relationship between corporate governance and firm performance: Evidence from GCC countries," Research in International Business and Finance, Elsevier, vol. 44(C), pages 394-410.
  38. Yadav, Sandeep & Srivastava, Jagriti, 2021. "CSR, audit quality and firm performance during COVID-19: an organizational legitimacy perspective," MPRA Paper 108967, University Library of Munich, Germany.
  39. Derek Matthews & Michael Peel, 2003. "Audit fee determinants and the large auditor premium in 1900," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 137-155.
  40. Navarro, Patricia & Robb, Sean W.G. & Sutton, Steve G. & Weisner, Martin M., 2020. "The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
  41. Fleischer, Rouven & Goettsche, Max & Schauer, Maximilian, 2017. "The Big 4 premium: Does it survive an auditor change? Evidence from Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 103-117.
  42. Hao, Jie & Pham, Viet Tuan, 2024. "Stuck in traffic: Do auditors price traffic congestion?," The British Accounting Review, Elsevier, vol. 56(2).
  43. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
  44. Etienne Redor, 2017. "Board Turnover, Director Characteristics and Audit Fees," Economics Bulletin, AccessEcon, vol. 37(4), pages 2446-2457.
  45. K. Raghunandan, 1993. "Predictive Ability of Audit Qualifications for Loss Contingencies," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 612-634, March.
  46. repec:zbw:bofrdp:2013_013 is not listed on IDEAS
  47. Uemura, Hiroshi & 上村, 浩, 2012. "The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan," Working Paper Series 141, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
  48. Keval Amin & John Daniel Eshleman & Peng Guo, 2021. "Investor Sentiment, Misstatements, and Auditor Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 483-517, March.
  49. Cai, Yongbin & Li, Mengzhe, 2022. "CEO-CFO tenure consistency and audit fees," Pacific-Basin Finance Journal, Elsevier, vol. 73(C).
  50. Zhou, Fuzhao, 2023. "Auditors’ responses and whistleblowing allegations," Finance Research Letters, Elsevier, vol. 58(PB).
  51. Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021. "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 715-754, February.
  52. Kausar, Asad & Shroff, Nemit & White, Hal, 2016. "Real effects of the audit choice," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 157-181.
  53. Karim Jamal & Michael Maier & Shyam Sunder, 2003. "Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 285-309, May.
  54. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "A Multiperiod Model and Experimental Evidence of Independence and “Lowballing†," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 137-174, June.
  55. Ferdinand A. Gul & Anthony C. Ng, 2018. "Auditee Religiosity, External Monitoring, and the Pricing of Audit Services," Journal of Business Ethics, Springer, vol. 152(2), pages 409-436, October.
  56. Kusano, Masaki & Sakuma, Yoshihiro, 2019. "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 53-68.
  57. Doogar, Rajib, 2001. "Discussion of Fargher, Taylor, and Simon's "The demand for auditor reputation across international markets for audit services"," The International Journal of Accounting, Elsevier, vol. 36(4), pages 423-428, 012.
  58. Feng Guo & Chenxi Lin & Adi Masli & Michael S. Wilkins, 2021. "Auditor Responses to Shareholder Activism," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 63-95, March.
  59. Hiroshi Uemura, 2014. "Effects of corporate governance reform on the quality of internal controls: Evidence from Japan," Working Papers SDES-2014-4, Kochi University of Technology, School of Economics and Management, revised Oct 2014.
  60. Ku He & Xiaofei Pan & Gary Tian, 2017. "Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 61-95, January.
  61. Edy Suprianto & Doddy Setiawan, 2018. "Impact of family control on the relationship between earning management and future performance in Indonesia," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 342-354, April.
  62. Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
  63. S. Verbruggen & J. Christiaens & A. Reheul & T. Van Caneghem, 2011. "Audit pricing in a reformed nonprofit market," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/764, Ghent University, Faculty of Economics and Business Administration.
  64. Cheng, Zijian & Liu, Zhangxin (Frank) & Wang, Isabel Zhe & Zhao, Xingju, 2024. "Reverse merger audit fee premium: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 94(C).
  65. Xue, Bai & O'Sullivan, Noel, 2023. "The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
  66. John, Kose & John, Teresa A., 2006. "Managerial incentives, derivatives and stability," Journal of Financial Stability, Elsevier, vol. 2(1), pages 71-94, April.
  67. Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
  68. Masoud Azizkhani & Sarowar Hossain & Mai Nguyen, 2023. "Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3675-3707, September.
  69. Heidi Vander Bauwhede & Marleen Willekens, 2004. "Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 501-522.
  70. Nurul Nazlia Jamil, 2020. "The Power of Political Connections: Review on the Impacts of Audit Committee and Corporate Governance," Journal of Public Administration and Governance, Macrothink Institute, vol. 10(1), pages 333347-3333, December.
  71. Kevan Jensen, 2005. "A basic study of agency-cost source and municipal use of internal versus external control," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 53-67.
  72. Bruce K. Behn & Joseph V. Carcello & Dana R. Hermanson & Roger H. Hermanson, 1999. "Client Satisfaction and Big 6 Audit Fees," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 587-608, December.
  73. repec:ipg:wpaper:2014-043 is not listed on IDEAS
  74. Siddiqui, Javed & Zaman, Mahbub & Khan, Arifur, 2013. "Do Big-Four affiliates earn audit fee premiums in emerging markets?," Advances in accounting, Elsevier, vol. 29(2), pages 332-342.
  75. Xue, Bai & O'Sullivan, Noel, 2013. "Further evidence on the determinants of audit pricing in universities," Accounting forum, Elsevier, vol. 37(3), pages 196-212.
  76. Paul J. Coram & Yi (Dale) Fu & Mukush Garg & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Nora Muñoz‐Izquierdo & Ashna Prasad & Nigar Sultana & Jamie Tong, 2022. "Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4219-4244, September.
  77. Jane Hamilton & Yang Li & Donald Stokes, 2008. "Is the audit services market competitive following Arthur Andersen's collapse?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 233-258, June.
  78. Ferdinand A. Gul, 2006. "Auditors' Response to Political Connections and Cronyism in Malaysia," Journal of Accounting Research, Wiley Blackwell, vol. 44(5), pages 931-963, December.
  79. Christensen, Brant & Lei, Lijun (Gillian) & Shu, Sydney Qing & Thomas, Wayne, 2023. "Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy," Accounting, Organizations and Society, Elsevier, vol. 106(C).
  80. Tache Marta, 2020. "‘Big 4’ influence on audit market," Central European Economic Journal, Sciendo, vol. 7(54), pages 143-156, January.
  81. Huimin (Amy) Chen & Bill B. Francis & Tahseen Hasan & Qiang Wu, 2022. "Does corporate culture impact audit pricing? Evidence from textual analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 778-806, May.
  82. Bao-Guang Chang & Tai-Hsin Huang & Chun-Yi Kuo, 2015. "A comparison of the technical efficiency of accounting firms among the US, China, and Taiwan under the framework of a stochastic metafrontier production function," Journal of Productivity Analysis, Springer, vol. 44(3), pages 337-349, December.
  83. Griffin, Paul A. & Lont, David H., 2011. "Audit fees around dismissals and resignations: Additional evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(2), pages 65-81.
  84. Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
  85. Nan‐Ting Kuo & Shu Li & Shiyun Zhai, 2022. "Institutional features and audit pricing of excess cash holdings: Do auditor liabilities beyond financial statement assurance matter?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1581-1604, October.
  86. Le Wang & Xiaoyan Chen & Xing Li & Gaoliang Tian, 2021. "MD&A readability, auditor characteristics, and audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5025-5050, December.
  87. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  88. Hye‐Jeong Nam, 2018. "The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea," Australian Accounting Review, CPA Australia, vol. 28(4), pages 512-524, December.
  89. Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  90. Zhifeng Yang, 2013. "Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 891-921, September.
  91. Yi-Fang Yang & Lee-Wen Yang & Min-Ning Lee, 2015. "Service Quality, Size, And Performance Of Audit Firms: Consideration Of Market Segments And Business Strategies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(4), pages 51-66.
  92. Callaghan, Joseph H. & Parkash, Mohinder & Singhal, Rajeev, 2008. "The impact of the Multi-jurisdiction Disclosure System on audit fees of cross-listed Canadian firms," The International Journal of Accounting, Elsevier, vol. 43(2), pages 99-113.
  93. Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen, 1998. "Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 385-404, September.
  94. Tee, Chwee Ming, 2018. "Political connections and the cost of debt: Re-examining the evidence from Malaysia," Journal of Multinational Financial Management, Elsevier, vol. 46(C), pages 51-62.
  95. Pinghsun Huang & Yi-Chieh Wen & Yan Zhang, 2020. "Does the monitoring effect of Big 4 audit firms really prevail? Evidence from managerial expropriation of cash assets," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 739-768, August.
  96. Yan Luo & Steven E. Salterio, 2021. "Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 109-143, March.
  97. Al-Okaily, Jihad & BenYoussef, Nourhene, 2020. "Audit committee effectiveness and non-audit service fees: Evidence from UK family firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  98. Sophie Audousset-Coulier, 2009. "L'utilisation des honoraires d'audit pour mesurer la qualité de l'audit : théorie et évidence," Post-Print halshs-00460230, HAL.
  99. Huq, Asif & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Do audited firms have lower cost of debt?," HUI Working Papers 132, HUI Research.
  100. Lin, Hsiao-Lun & Yen, Ai-Ru, 2017. "Determinants and market valuation of the decision to audit or review: Evidence from Taiwan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 209-224.
  101. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
  102. Shiguang Li & Yixiang Tian, 2023. "How Does Digital Transformation Affect Total Factor Productivity: Firm-Level Evidence from China," Sustainability, MDPI, vol. 15(12), pages 1-17, June.
  103. Yuan, Shuai & Zhang, Wuxue & Zhu, Kaiwen, 2023. "Place attachment, audit pricing and audit quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  104. Waresul Karim, A. K. M. & Moizer, Peter, 1996. "Determinants of audit fees in Bangladesh," The International Journal of Accounting, Elsevier, vol. 31(4), pages 497-509.
  105. Zhang, Yimei & Smith, Thomas, 2023. "The impact of customer firm data breaches on the audit fees of their suppliers," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
  106. Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012. "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 136-166.
  107. Hubert Tondeur, 2003. "Les déterminants de la qualité des missions de commissariat aux comptes," Post-Print halshs-00582819, HAL.
  108. Ann Vanstraelen, 2000. "Impact of renewable long-term audit mandates on audit quality," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 419-442.
  109. Salau O. Abdulmalik & Ayoib Che Ahmad, 2015. "The Effect of 2011 Revised Code of Corporate Governance on Pricing Behaviour of Nigerian Auditors," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(4), pages 45-65.
  110. George Drogalas & Michail Nerantzidis & Dimitrios Mitskinis & Ioannis Tampakoudis, 2021. "The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 24-41, March.
  111. Gul, Ferdinand A. & L. Tsui, Judy S., 1997. "A test of the free cash flow and debt monitoring hypotheses:: Evidence from audit pricing," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 219-237, December.
  112. Cullinan, Charles P. & Du, Hui & Zheng, Xiaochuan, 2012. "Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period," Research in Accounting Regulation, Elsevier, vol. 24(1), pages 6-14.
  113. Wael Almaqoushi & Ronan Powell, 2021. "Audit committee quality indices, reporting quality and firm value," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 185-229, January.
  114. Numata, Shingo & Takeda, Fumiko, 2010. "Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama," The International Journal of Accounting, Elsevier, vol. 45(2), pages 175-199, June.
  115. Johl, Shireenjit & Subramaniam, Nava & Mat Zain, Mazlina, 2012. "Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence," The International Journal of Accounting, Elsevier, vol. 47(3), pages 302-332.
  116. Hope, Ole-Kristian & Hu, Danqi & Zhao, Wuyang, 2017. "Third-party consequences of short-selling threats: The case of auditor behavior," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 479-498.
  117. Ben Ali Chiraz & Cédric Lesage, 2010. "Ownership concentration and audit fees: do auditors matter most when investors are protected least?," Post-Print hal-00476923, HAL.
  118. Yang Xu & Elizabeth Carson & Neil Fargher & Liwei Jiang, 2013. "Responses by Australian auditors to the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 301-338, March.
  119. Foster, Benjamin P. & Shastri, Trim, 2016. "Determinants of going concern opinions and audit fees for development stage enterprises," Advances in accounting, Elsevier, vol. 33(C), pages 68-84.
  120. Chang, Hsihui & Choy, Hiu Lam & Cooper, William W. & Parker, Barnett R. & Ruefli, Timothy W., 2009. "Measuring productivity growth, technical progress, and efficiency changes of CPA firms prior to, and following the Sarbanes-Oxley Act," Socio-Economic Planning Sciences, Elsevier, vol. 43(4), pages 221-228, December.
  121. Shahzad Hussain & Syed Muhammad Amir Shah, 2017. "Corporate Governance and Downside Systematic Risk with a Moderating Role of Socio-Political in Pakistan," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(4), pages 233-258, December.
  122. Nikos Vafeas & James Waegelein, 2007. "The association between audit committees, compensation incentives, and corporate audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 241-255, April.
  123. Sarfraz Khan & John K. Wald, 2015. "Director Liability Protection, Earnings Management, and Audit Pricing," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 781-814, December.
  124. Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012. "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 180-196.
  125. Fargher, Neil & Wee, Marvin, 2019. "The impact of Ball and Brown (1968) on generations of research," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 55-72.
  126. Blankley, Alan & MacGregor, Jason & Mowchan, Michael J., 2021. "Bidding on new audit clients: Avoiding the winner’s curse," Business Horizons, Elsevier, vol. 64(1), pages 107-117.
  127. Roger Simnett & Ken T. Trotman, 2002. "Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches," Australian Accounting Review, CPA Australia, vol. 12(28), pages 23-31, November.
  128. Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
  129. Fayez A. Elayan & Kareen Brown & Jennifer Li & Yijia Chen, 2021. "The Market Response to Mandatory Conflict Mineral Disclosures," Journal of Business Ethics, Springer, vol. 169(1), pages 13-42, February.
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