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Auditor size and audit pricing: evidence from small audit firms
16 references·16 citing·40 second hopsampled
Auditor size and audit pricing: evidence from small audit firms (2004)Auditor size and audit pricing: evidence …The Quarterly Journal of Economics (2024)The Quarterly Journal of Econ…Silver Signals: Twenty-Five Years of Screening and Signaling (2001)Silver Signals: Twenty-Five Y…THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)THE IMPACT OF BOARD COMPOSITI…The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector (2000)The Differentiation of Qualit…Industry Specialization by Auditors (1999)Industry Specialization by Au…Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses (1999)Audit Quality and Auditor Siz…Are large auditors more accurate than small auditors? (1999)Are large auditors more accur…Auditor Reputation: The International Empirical Evidence (1997)Auditor Reputation: The Inter…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…A model of reputation building and destruction (1994)A model of reputation buildin…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…The market for audit services (1990)The market for audit servicesPremiums for High Quality Products as Returns to Reputations (1983)Premiums for High Quality Pro…The Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …Auditor size and audit quality (1981)Auditor size and audit qualityFemale board directorship and earnings management (2020)Female board directorship and…The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market (2019)The Effects of Auditor Social…The effect of audit partner gender on modified audit opinions (2018)The effect of audit partner g…Do auditors constrain intertemporal income shifting in private companies? (2018)Do auditors constrain interte…Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting (2016)Governance Structure and the …Audit partner’s length of audit experience and audit quality: evidence from Korea (2016)Audit partner’s length of aud…Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China (2015)Legal Liability, Government I…QUALITY, SIZE, AND PERFORMANCE OF AUDIT FIRMS (2013)QUALITY, SIZE, AND PERFORMANC…Audit firm size and quality: Does audit firm size influence audit quality in the Libyan oil industry? (2013)Audit firm size and quality: …Drivers of voluntary audit in Finland: to be or not to be audited? (2012)Drivers of voluntary audit in…Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises (2012)Audit office size, audit qual…The Effect of Ownership Structure on Audit Quality: Evidence from Jordan (2011)The Effect of Ownership Struc…Auditor gender and corporate earnings management behavior in private Finnish firms (2011)Auditor gender and corporate …The effect of political visibility on audit effort and audit pricing (2010)The effect of political visib…Demand for Audit Quality in Private Firms: Evidence on Ownership Effects (2010)Demand for Audit Quality in P…Perceived Audit Quality, Modified Audit Opinions and the Likelihood of Liquidating Bankruptcy among Financially Weak Firms (2009)Perceived Audit Quality, Modi…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)ROLE OF INDIVIDUAL ATTACHMENTS IN THE DISSOLUTION OF INTERORGANIZATIONAL RELATIONSHIPS. (1992)Expertise in forecasting performance of security analysts (1999)Audit Quality and Auditor Reputation: Evidence from Japan (2012)The Pricing of Audit Services: Theory and Evidence (1980)Auditing, Consulting, and Auditor Independence (1984)Audit Fees and Auditor Size: Further Evidence (1986)Auditor fees and audit quality (2007)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)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Job Market Signaling (1973)Transaction-Cost Economics: The Governance of Contractual Relations (1979)The Digitization of Word of Mouth: Promise and Challenges of Online Feedback Mechanisms (2003)Buzz: face-to-face contact and the urban economy (2004)The Impact of Social Structure on Economic Outcomes (2005)Consumer Information, Product Quality, and Seller Reputation (1982)Asymmetric Information, Bank Lending and Implicit Contracts: A Stylized Model of Customer Relationships (1990)Initial Public Offerings and Underwriter Reputation (1990)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Returns to Education: Microeconomics (2003)The Strategies of Terrorism (2006)Market Distortions When Agents Are Better Informed: The Value of Information in Real Estate Transactions (2008)Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence (2015)A Theory of Fairness, Competition, and Cooperation (1999)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)The Skill Content of Recent Technological Change: An Empirical Exploration (2003)
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References

  • 2024The Quarterly Journal of Economics7,176 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 1983Premiums for High Quality Products as Returns to Reputations2,325 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2001Silver Signals: Twenty-Five Years of Screening and Signaling704 cited
  • 1990The market for audit services448 cited
  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • 1999Industry Specialization by Auditors376 cited
  • 1999Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses366 cited
  • 2000THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES342 cited
  • 1994A model of reputation building and destruction244 cited
  • 2000The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector235 cited
  • 1999Are large auditors more accurate than small auditors?233 cited

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1997
Auditor Reputation: The International Empirical Evidence
233 cited

Cited by

  • 2012Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises97 cited
  • 2011The Effect of Ownership Structure on Audit Quality: Evidence from Jordan86 cited
  • 2011Auditor gender and corporate earnings management behavior in private Finnish firms78 cited
  • 2020Female board directorship and earnings management76 cited
  • 2012Drivers of voluntary audit in Finland: to be or not to be audited?68 cited
  • 2010Demand for Audit Quality in Private Firms: Evidence on Ownership Effects66 cited
  • 2015Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China61 cited
  • 2016Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting53 cited
  • 2013QUALITY, SIZE, AND PERFORMANCE OF AUDIT FIRMS44 cited
  • 2010The effect of political visibility on audit effort and audit pricing40 cited
  • 2018The effect of audit partner gender on modified audit opinions40 cited
  • 2013Audit firm size and quality: Does audit firm size influence audit quality in the Libyan oil industry?36 cited
  • 2018Do auditors constrain intertemporal income shifting in private companies?31 cited
  • 2016Audit partner’s length of audit experience and audit quality: evidence from Korea30 cited
  • 2009Perceived Audit Quality, Modified Audit Opinions and the Likelihood of Liquidating Bankruptcy among Financially Weak Firms29 cited
  • 2019The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market29 cited