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The Association between Audit Committee Characteristics and Audit Fees

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References

1981Auditor size and audit quality5,862 cited
1983Agency Problems and Residual Claims4,877 cited
1985Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition1,742 cited
2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
2002Board Characteristics and Audit Fees*942 cited
1984Auditing, Consulting, and Auditor Independence940 cited
2000Audit Committee Composition and Auditor Reporting926 cited
2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited

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2004THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY685 cited
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2009Strengthening the Financial Reporting System: Can Audit Committees Deliver?469 cited
2014The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports464 cited
2008The impact of corporate governance on Internet financial reporting454 cited
2006Relation between external audit fees, audit committee characteristics and internal audit432 cited

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2011Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions430 cited

2013The Audit Committee: Management Watchdog or Personal Friend of the CEO?410 cited

2006Governance structures, ethnicity, and audit fees of Malaysian listed firms356 cited

2011Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements347 cited

2011CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements*312 cited

2011Audit Partner Specialization and Audit Fees: Some Evidence from Sweden*307 cited

2012The Effect of Workload Compression on Audit Quality274 cited

2007Audit committee characteristics and earnings management: evidence from Malaysia273 cited

2008Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees263 cited

2017The impact of audit committee expertise on audit quality: Evidence from UK audit fees260 cited