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The Large Audit Firm Fee Premium: A Case of Selectivity Bias?
16 references·16 citing·44 second hopsampled
The Large Audit Firm Fee Premium: A Case of Selectivity Bias? (2002)The Large Audit Firm Fee Premium: A Case …Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…Auditor Reputation: The International Empirical Evidence (1997)Auditor Reputation: The Inter…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong (1995)Firm-specific determinants of…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The Relationship Between the …DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…The role of audits and audit quality in valuing new issues (1991)The role of audits and audit …The market for audit services (1990)The market for audit servicesInformation quality and the valuation of new issues (1986)Information quality and the v…Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market (1986)Audit Prices, Product Differe…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …The effect of audit firm size on audit prices (1984)The effect of audit firm size…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors (1979)The Association between Unsys…Audit Market Structure and Audit Pricing (2016)Audit Market Structure and Au…Fair value and audit fees (2013)Fair value and audit feesAbnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management (2013)Abnormal Audit Fees and Audit…“Big 4 fee premium” and audit quality: latest evidence from UK listed companies (2013)“Big 4 fee premium” and audit…When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors (2012)When the PCAOB Talks, Who Lis…Changes in Audit Market Competition and the Big N Premium (2012)Changes in Audit Market Compe…Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners (2011)Does Audit Fee Homogeneity Ex…Selection bias and the Big Four premium: New evidence using Heckman and matching models (2009)Selection bias and the Big Fo…Classification techniques for the identification of falsified financial statements: a comparative analysis (2009)Classification techniques for…Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence* (2008)Audit Pricing, Legal Liabilit…Market competitiveness and Big 5 pricing: Evidence from China's binary market (2007)Market competitiveness and Bi…The determinants of the UK Big Firm premium (2006)The determinants of the UK Bi…The corporate purchase of property insurance: Chinese evidence (2005)The corporate purchase of pro…Audit Fees and the Large Auditor Premium in the Italian Market (2005)Audit Fees and the Large Audi…Audit Fees and Market Segmentation – Further Evidence on How Client Size Matters within the Context of Audit Fee Models (2004)Audit Fees and Market Segment…An Empirical Investigation of Determinants of Audit Reports in the UK (2003)An Empirical Investigation of…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)The impact of improved auditor independence on audit market concentration in China (1999)The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Investment banking, reputation, and the underpricing of initial public offerings (1986)Initial Public Offerings and Underwriter Reputation (1990)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Culture's Consequences: International Differences in Work-Related Values (1981)The determinants of voluntary financial disclosure by Swiss listed companies (1995)The impact of culture and governance on corporate social reporting (2005)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Informational Asymmetries, Financial Structure, and Financial Intermediation (1977)Signaling Games and Stable Equilibria (1987)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Determinants of corporate borrowing (1977)Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore (2002)Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Econometric Analysis of Cross Section and Panel Data (2001)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)
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References

  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1994The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain793 cited
  • 1995Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong783 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1991The role of audits and audit quality in valuing new issues484 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 1979The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors462 cited
  • 1990The market for audit services448 cited
  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market

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342 cited
  • 1997Auditor Reputation: The International Empirical Evidence233 cited
  • Cited by

    • 2012When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors185 cited
    • 2008Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*177 cited
    • 2013Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management170 cited
    • 2003An Empirical Investigation of Determinants of Audit Reports in the UK131 cited
    • 2013Fair value and audit fees124 cited
    • 2007Market competitiveness and Big 5 pricing: Evidence from China's binary market113 cited
    • 2012Changes in Audit Market Competition and the Big N Premium110 cited
    • 2009Selection bias and the Big Four premium: New evidence using Heckman and matching models94 cited
    • 2005The corporate purchase of property insurance: Chinese evidence88 cited
    • 2011Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners86 cited
    • 2016Audit Market Structure and Audit Pricing83 cited
    • 2009Classification techniques for the identification of falsified financial statements: a comparative analysis82 cited
    • 2004Audit Fees and Market Segmentation – Further Evidence on How Client Size Matters within the Context of Audit Fee Models81 cited
    • 2005Audit Fees and the Large Auditor Premium in the Italian Market80 cited
    • 2006The determinants of the UK Big Firm premium80 cited
    • 2013“Big 4 fee premium” and audit quality: latest evidence from UK listed companies77 cited