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Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?

Citations

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Cited by:

  1. Shih-Nien Lee, 2024. "Examining the Impact of Organizational Culture and Risk Management and Internal Control on Performance in Healthcare Organizations," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 14(1), pages 1-4.
  2. Mary Jane Lenard & Karin A. Petruska & Pervaiz Alam & Bing Yu, 2012. "Indicators of audit fees and fraud classification: impact of SOX," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(5), pages 500-525, May.
  3. Bagley, Penelope & Dorminey, Jack W. & McSwain, Dwayne & Reed, Tracy, 2016. "Managing risk in a poor economy: The association between economic activity and auditor response to risk," Advances in accounting, Elsevier, vol. 32(C), pages 1-9.
  4. Yin, Meiqun & Zhang, Jidong & Han, Jing, 2020. "Impact of CEO-board social ties on accounting conservatism: Internal control quality as a mediator," The North American Journal of Economics and Finance, Elsevier, vol. 52(C).
  5. Kogilavani Apadore & Thanaletchumi R. Letchumanan, 2016. "Determinants of Audit Fees among Public Listed Companies in Malaysia. A Theoretical Model," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(2), pages 169-174, April.
  6. Wu, Bin & Li, Anqi & Zhang, Wen, 2024. "Clients' strategic change and auditor behavior: Evidence from audit adjustments and audit fees," Advances in accounting, Elsevier, vol. 64(C).
  7. Griffin, Paul A. & Lont, David H. & Sun, Yuan, 2008. "Corporate Governance and Audit Fees: Evidence of Countervailing Relations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(1), pages 18-49.
  8. Beng Wee Goh & Jayanthi Krishnan & Dan Li, 2013. "Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 970-995, September.
  9. Rajib Doogar & Padmakumar Sivadasan & Ira Solomon, 2010. "The Regulation of Public Company Auditing: Evidence from the Transition to AS5," Journal of Accounting Research, Wiley Blackwell, vol. 48(4), pages 795-814, September.
  10. Tatiana Mazza & Stefano Azzali, 2014. "The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 55-77.
  11. Amir Ghafourian Shagerdi & Ali Mahdavipour & Reza Jahanshiri Ariyan Tashakori Baghdar & Mohammad Sajjad Ghafourian Shagerdi, 2020. "Investment Efficiency and Audit Fee from the Perspective of the Role of Financial Distress," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 318-333.
  12. Ettredge, Michael & Fuerherm, Elizabeth Emeigh & Li, Chan, 2014. "Fee pressure and audit quality," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 247-263.
  13. Calabrese, Kristyn, 2023. "The effects of time pressure on audit fees," Advances in accounting, Elsevier, vol. 63(C).
  14. Xinming Liu & Gerald J. Lobo & Hung‐Chao Yu, 2021. "Is Audit Committee Equity Compensation Related to Audit Fees?," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 740-769, March.
  15. 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.
  16. Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2017. "The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 37-51.
  17. Sharad Asthana & Steven Balsam & Sungsoo Kim, 2009. "The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(1), pages 4-26, July.
  18. Der-Fen Huang & Ming-Lei Chang, 2016. "Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(2), pages 177-199, June.
  19. Wunhong Su & Liuzhen Zhang & Chao Ge & Shuai Chen, 2022. "Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework," Sustainability, MDPI, vol. 14(15), pages 1-30, August.
  20. Silvia Ferramosca & Giulio Greco & Marco Allegrini, 2017. "External audit and goodwill write-off," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(4), pages 907-934, December.
  21. Miguel Minutti‐Meza, 2014. "Issues in Examining the Effect of Auditor Litigation on Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 341-356, May.
  22. Bryan, David B. & Mason, Terry W., 2016. "The influence of earnings management conducted through the use of accretive stock repurchases on audit fees," Advances in accounting, Elsevier, vol. 34(C), pages 99-109.
  23. 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.
  24. Lawson, Bradley P. & Muriel, Leah & Sanders, Paula R., 2017. "A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 30-43.
  25. 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.
  26. Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017. "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, vol. 37(C), pages 15-29.
  27. Anh Viet Pham & Mia Hang Pham & Cameron Truong, 2022. "CEO cultural heritage and the pricing of audit services," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 181-214, January.
  28. Ferdinand A Gul & Arifur Khan & Karen Lai & Getie Dessalegn & Mohammad Badrul Muttakin, 2023. "Corporate political donations and audit fees: Some evidence from Australian audit pricing," Post-Print hal-04511816, HAL.
  29. David B. Bryan & Terry W. Mason, 2020. "Independent director reputation incentives, accruals quality and audit fees," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 982-1011, July.
  30. Jinghui Sun & Liuchuang Li & Baolei Qi, 2022. "Financial statement comparability and audit pricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(5), pages 4631-4661, December.
  31. Johnson, Elizabeth & Reichelt, Kenneth J. & Soileau, Jared S., 2018. "No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 106-126.
  32. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  33. Won Park & Chang Soo Sung & Chung Gyu Byun, 2019. "Impact of Unlisted Small and Medium-Sized Enterprises’ Business Strategies on Future Performance and Growth Sustainability," JOItmC, MDPI, vol. 5(3), pages 1-14, August.
  34. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
  35. Chalmers, Keryn & Hay, David & Khlif, Hichem, 2019. "Internal control in accounting research: A review," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 80-103.
  36. 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.
  37. Santanu Mitra & Bikki Jaggi & Talal Al-Hayale, 2019. "Managerial overconfidence, ability, firm-governance and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 52(3), pages 841-870, April.
  38. Zhou, Fuzhao & Huang, Jianning, 2024. "Cybersecurity data breaches and internal control," International Review of Financial Analysis, Elsevier, vol. 93(C).
  39. Skaife, Hollis A. & Veenman, David & Wangerin, Daniel, 2013. "Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 91-110.
  40. Sezen Uludag, 2016. "The importance of control environment in an organization for an independent auditor to determine nature,timing, and extent of substantive tests: An application in Turkey," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(6), pages 294-303.
  41. Daoju Peng & Jianfu Shen & Simon Yu Kit Fung & Eddie C. M. Hui & Kwokyuen Fan, 2024. "The Valuation Effect and Consequences of Clawback Adoption in Real Estate Investment Trusts," The Journal of Real Estate Finance and Economics, Springer, vol. 68(2), pages 274-317, February.
  42. 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.
  43. Liuyang Ren & Xi Zhong & Liangyong Wan, 2022. "Missing Analyst Forecasts and Corporate Fraud: Evidence from China," Journal of Business Ethics, Springer, vol. 181(1), pages 171-194, November.
  44. 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).
  45. Ahmed Ebrahim, 2010. "Audit fee premium and auditor change: the effect of Sarbanes-Oxley Act," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 102-121, January.
  46. 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.
  47. Wiwik Utami & Lucky Nugroho & Ratna Mappanyuki & Venny Yelvionita, 2020. "Early Warning Fraud Determinants in Banking Industries," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(6), pages 604-627, June.
  48. Hassan Yahia Kikhia, 2015. "Determinants of Audit Fees: Evidence from Jordan," Accounting and Finance Research, Sciedu Press, vol. 4(1), pages 1-42, February.
  49. Matthew J. Keane & Randal J. Elder & Susan M. Albring, 2012. "The effect of the type and number of internal control weaknesses and their remediation on audit fees," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(4), pages 377-399, October.
  50. Inder K. Khurana & Hoyoun Kyung, 2021. "Internal control material weakness and CEO recruitment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1940-1987, October.
  51. Xin Qu & Daifei Yao & Majella Percy, 2020. "How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia," Journal of Business Ethics, Springer, vol. 163(2), pages 281-308, May.
  52. Carey, Peter & Liu, Li & Qu, Wen, 2017. "Voluntary corporate social responsibility reporting and financial statement auditing in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 244-262.
  53. Xia Chen & Mei Feng & Chan Li, 2020. "Family entrenchment and internal control: evidence from S&P 1500 firms," Review of Accounting Studies, Springer, vol. 25(1), pages 246-278, March.
  54. Alex Frino & Riccardo Palumbo & Pierangelo Rosati, 2023. "Does information asymmetry predict audit fees?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2597-2619, June.
  55. Juan Mao & Zhongxia (Shelly) Ye, 2023. "Internal control material weakness disclosure and misstatement duration," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 118-151, January.
  56. Jingyu Yang & Hai Wu & Yangxin Yu, 2021. "Distracted institutional investors and audit risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 3855-3881, September.
  57. Du, Shuili & Xu, Xiaolu & Yu, Kun, 2020. "Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees," Advances in accounting, Elsevier, vol. 51(C).
  58. 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.
  59. 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).
  60. 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.
  61. Yu Flora Kuang & Gladys Lee & Bo Qin, 2021. "Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 32-62, March.
  62. Chang, Hsihui & Ho, L.C. Jennifer & Liu, Zenghui & Ouyang, Bo, 2021. "Income smoothing and audit fees," Advances in accounting, Elsevier, vol. 54(C).
  63. Ghosh, Aloke(Al) & Tang, Charles Y., 2015. "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 95-116.
  64. Chan Li & K. K. Raman & Lili Sun & Rong Yang, 2020. "The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 981-1009, April.
  65. Feng, Mei & Li, Chan & McVay, Sarah, 2009. "Internal control and management guidance," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 190-209, December.
  66. Bryan, David B., 2017. "Organized labor, audit quality, and internal control," Advances in accounting, Elsevier, vol. 36(C), pages 11-26.
  67. Philip G. Berger & Heemin Lee, 2022. "Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1337-1378, September.
  68. William R. Kinney, Jr. & Marcy L. Shepardson, 2011. "Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 413-448, May.
  69. Masoud, Najeb & Al-Utaibi, Ghassan, 2022. "The determinants of cybersecurity risk disclosure in firms’ financial reporting: Empirical evidence," Research in Economics, Elsevier, vol. 76(2), pages 131-140.
  70. Gil S. Bae & Seung UK Choi & Phillip T. Lamoreaux & Jae Eun Lee, 2021. "Auditors' Fee Premiums and Low‐Quality Internal Controls," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 586-620, March.
  71. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  72. 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.
  73. 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.
  74. Reinhard Schrank, 2021. "The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 251-296, June.
  75. Chiara Demartini & Sara Trucco, 2016. "Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy," Sustainability, MDPI, vol. 8(9), pages 1-19, August.
  76. Santanu Mitra, 2009. "Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 8(4), pages 369-387, October.
  77. Antoinette Rijsenbilt & Harry Commandeur, 2013. "Narcissus Enters the Courtroom: CEO Narcissism and Fraud," Journal of Business Ethics, Springer, vol. 117(2), pages 413-429, October.
  78. Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021. "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, vol. 92(C).
  79. Xinyuan Wang & Zhenyang Zhang & Dongphil Chun, 2021. "The Influencing Mechanism of Internal Control Effectiveness on Technological Innovation: CSR as a Mediator," Sustainability, MDPI, vol. 13(23), pages 1-17, November.
  80. Todd D. Kravet & Sarah E. McVay & David P. Weber, 2018. "Costs and benefits of internal control audits: evidence from M&A transactions," Review of Accounting Studies, Springer, vol. 23(4), pages 1389-1423, December.
  81. Anna Bergman Brown & Nicole M. Heron & Hagit Levy & Emanuel Zur, 2023. "StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk," Journal of Business Ethics, Springer, vol. 187(3), pages 517-538, October.
  82. Jonathan Njoku, 2012. "Surveillance model of going concern in banking," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 40-76.
  83. Thomas G. Calderon & Li Wang & Thomas Klenotic, 2012. "Past control risk and current audit fees," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(7), pages 693-708, July.
  84. Marius Gros & Sebastian Koch & Christoph Wallek, 2017. "Internal audit function quality and financial reporting: results of a survey on German listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 291-329, June.
  85. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
  86. Xiao Li & Chunmei Zheng & Gang Liu & Muhammad Safdar Sial, 2018. "The Effectiveness of Internal Control and Corporate Social Responsibility: Evidence from Chinese Capital Market," Sustainability, MDPI, vol. 10(11), pages 1-18, November.
  87. Velia Gabriella Cenciarelli & Giulio Greco & Marco Allegrini, 2018. "External audit and bankruptcy prediction," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 863-890, December.
  88. Chang-yeol In & Taeheung Kim & Sambock Park, 2020. "Key Audit Matters for Production-To-Order Industry and Conservatism," IJFS, MDPI, vol. 8(1), pages 1-19, January.
  89. Raffi Indjejikian & Michal Matějka, 2009. "CFO Fiduciary Responsibilities and Annual Bonus Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 47(4), pages 1061-1093, September.
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