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AUDIT FEES AND AUDITOR CHANGE; AN INVESTIGATION OF THE PERSISTENCE OF FEE REDUCTION BY TYPE OF CHANGE
5 references·16 citing·37 second hop
AUDIT FEES AND AUDITOR CHANGE; AN INVESTIGATION OF THE PERSISTENCE OF FEE REDUCTION BY TYPE OF CHANGE (1996)AUDIT FEES AND AUDITOR CHANGE; AN INVESTI…THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS (1994)THE DETERMINANTS OF AUDIT FEE…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions (2018)Do audit firm rotation, audit…Corporate social responsibility and the assessment by auditors of the risk of material misstatement (2017)Corporate social responsibili…Abnormal audit fees and audit quality: initial evidence from the German audit market (2014)Abnormal audit fees and audit…Determinants of Audit Fees: Evidence from an Emerging Economy (2013)Determinants of Audit Fees: E…Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going‐Concern Opinions* (2009)Does Client Importance Affect…Auditor Independence and the Provision of Non‐Audit Services: Perceptions by German Investors (2009)Auditor Independence and the …The effect of large audit firm mergers on audit pricing in the UK (2007)The effect of large audit fir…Determinants of audit fees: empirical evidence from an emerging economy (2007)Determinants of audit fees: e…The determinants of the UK Big Firm premium (2006)The determinants of the UK Bi…The impact of MAS on perceived auditor independence-some evidence from Denmark (2005)The impact of MAS on perceive…Audit Fees and the Large Auditor Premium in the Italian Market (2005)Audit Fees and the Large Audi…International Dimensions of the Audit Fee Determinants Literature (2002)International Dimensions of t…Auditor Independence and Non-Audit Services: A Literature Review (2002)Auditor Independence and Non-…The determinants of audit fees—evidence from the voluntary sector (2001)The determinants of audit fee…Factors associated with auditor changes: a Singapore study (2001)Factors associated with audit…AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERING (1998)AUDIT MARKET COMPETITION: AUD…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)The effect of audit firm size on audit prices (1984)Auditor brand name reputations and industry specializations (1995)An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait (2011)Determinants of Audit Fees: Evidence from Lebanon (2012)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)Auditor size and audit quality (1981)Survey Research Methods. (1985)Status quo bias in decision making (1988)Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003 (2010)The Impact of Board Interlocks on Auditor Choice and Audit Fees (2013)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)Production, Information Costs and Economic Organization (1996)Auditor Workload Compression and Busy Season Auditor Switching (2011)Factors influencing auditor change: evidence from Malaysia (2012)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Agency costs and product market competition: The case of audit pricing in Greece (2011)What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants (2020)Audit Fees at U.S. Non-Profit Organizations (2009)Determinants Of Audit Report Lag: Evidence From Korea - An Examination Of Auditor-Related Factors (2011)The Governance of Nonprofit Organizations (2011)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • 1994THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS225 cited

Cited by

  • 1998AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERING103 cited
  • 2007Determinants of audit fees: empirical evidence from an emerging economy101 cited
  • 2001The determinants of audit fees—evidence from the voluntary sector101 cited
  • 2001Factors associated with auditor changes: a Singapore study84 cited
  • 2002International Dimensions of the Audit Fee Determinants Literature82 cited
  • 2005The impact of MAS on perceived auditor independence-some evidence from Denmark81 cited
  • 2002Auditor Independence and Non-Audit Services: A Literature Review80 cited
  • 2005Audit Fees and the Large Auditor Premium in the Italian Market80 cited
  • 2006The determinants of the UK Big Firm premium80 cited
  • 2018Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions

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80 cited
  • 2009Auditor Independence and the Provision of Non‐Audit Services: Perceptions by German Investors79 cited
  • 2014Abnormal audit fees and audit quality: initial evidence from the German audit market72 cited
  • 2009Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going‐Concern Opinions*71 cited
  • 2017Corporate social responsibility and the assessment by auditors of the risk of material misstatement70 cited
  • 2013Determinants of Audit Fees: Evidence from an Emerging Economy66 cited
  • 2007The effect of large audit firm mergers on audit pricing in the UK65 cited