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Audit pricing following mergers of accounting practices: evidence from Hong Kong
16 references·0 citing·41 second hop
Audit pricing following mergers of accounting practices: evidence from Hong Kong (2004)Audit pricing following mergers of accoun…Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers (2002)Brand Name Audit Pricing, Ind…The determinants of audit fees—evidence from the voluntary sector (2001)The determinants of audit fee…Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…City Markets as a Unit of Analysis in Audit Research and the Re‐Examination of Big 6 Market Shares (1999)City Markets as a Unit of Ana…Auditor Concentration: A Replication and Extension for the UK Audit Market 1991–1995 (1999)Auditor Concentration: A Repl…Are large auditors more accurate than small auditors? (1999)Are large auditors more accur…Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services (1996)Some Empirical Evidence from …AUDIT FEES AND AUDITOR CHANGE; AN INVESTIGATION OF THE PERSISTENCE OF FEE REDUCTION BY TYPE OF CHANGE (1996)AUDIT FEES AND AUDITOR CHANGE…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS (1994)THE DETERMINANTS OF AUDIT FEE…Audit Fee Determinants Of Independent & Subsidiary Unquoted Companies In The Uk—An Exploratory Study (1994)Audit Fee Determinants Of Ind…Price setting and the value of a strong brand name (1993)Price setting and the value o…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…The effects of mergers on price and output: Two case studies from the airline industry (1991)The effects of mergers on pri…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Auditing, Consulting, and Auditor Independence (1984)Audit Fees and Auditor Size: Further Evidence (1986)Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses (1999)THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)Auditor fees and audit quality (2007)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Information quality and the valuation of new issues (1986)An Examination of Audit Information Technology Use and Perceived Importance (2008)The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors (2016)Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Positive Accounting Theory (1985)Audit committee effectiveness and the audit fee (1996)The Large Audit Firm Fee Premium: A Case of Selectivity Bias? (2002)Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence* (2008)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Separation of Ownership and Control (1983)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)Efficiency and Competition in the Airline Industry (1983)Deregulating the airlines (1986)Concentration, Potential Entry, and Performance in the Airline Industry (1989)Merger Analysis, Industrial Organization Theory, and Merger Guidelines (1991)The Effect of Mergers on Consumer Prices: Evidence from Five Mergers on the Enforcement Margin (2010)THE PRICE EFFECT OF ELIMINATING POTENTIAL COMPETITION: EVIDENCE FROM AN AIRLINE MERGER * (2010)Management ownership and market valuation (1988)Is Enhanced Audit Quality Associated with Greater Real Earnings Management? (2011)Does Auditor Industry Specialization Improve Audit Quality? (2013)The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)Reputation, Diversification, and Organizational Explanations of Performance in Professional Service Firms (2005)Industry Specialization by Global Audit Firm Networks (2009)Does Corporate Tax Aggressiveness Influence Audit Pricing? (2013)Client Importance and Earnings Management: The Moderating Role of Audit Committees (2011)Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements (2013)Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • 2002Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers266 cited
  • 1999Are large auditors more accurate than small auditors?233 cited
  • 1994THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS225 cited
  • 1999City Markets as a Unit of Analysis in Audit Research and the Re‐Examination of Big 6 Market Shares214 cited
  • 1991The effects of mergers on price and output: Two case studies from the airline industry148 cited
  • 1996Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services140 cited
  • 1996AUDIT FEES AND AUDITOR CHANGE; AN INVESTIGATION OF THE PERSISTENCE OF FEE REDUCTION BY TYPE OF CHANGE125 cited
  • 2001The determinants of audit fees—evidence from the voluntary sector101 cited
  • 1993Price setting and the value of a strong brand name86 cited

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1999
Auditor Concentration: A Replication and Extension for the UK Audit Market 1991–1995
85 cited
  • 1994Audit Fee Determinants Of Independent & Subsidiary Unquoted Companies In The Uk—An Exploratory Study83 cited
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