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Audit Market Structure and Competition in Australia

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References

1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
1995Auditor brand name reputations and industry specializations1,482 cited
2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
1984The effect of audit firm size on audit prices694 cited
2007Risk Ownership in Contract Manufacturing660 cited
2003Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*486 cited
2002Auditor independence and fee dependence440 cited
2006Relation between external audit fees, audit committee characteristics and internal audit432 cited
1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market342 cited
1999Pricing Initial Audit Engagements: A Test of Competing Theories280 cited
2002Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers266 cited
2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds168 cited
2011Responses by Australian auditors to the global financial crisis

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166 cited

1994The Provision of Other Services by Auditors: Independence and Pricing Issues156 cited

Cited by

2017The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements38 cited
2017The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis32 cited
2018The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea28 cited
2021Audit firm transparency disclosures and audit quality27 cited
2021How do audit team industry and client‐specific experience impact audit effort and audit fees?25 cited
2020Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?23 cited
2021Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan20 cited
2018The application of citation count regression to identify important papers in the literature on non-audit fees18 cited
2017Audit Fee Research on Issues Related to Ethics18 cited
2018The potential for greater use of meta-analysis in archival auditing research13 cited