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Audit Labor Usage and Fees under Business Risk Auditing

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References

1980The Pricing of Audit Services: Theory and Evidence2,841 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
1986Audit Fees and Auditor Size: Further Evidence994 cited
1984Auditing, Consulting, and Auditor Independence940 cited
2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 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
1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
2003Evidence on the Joint Determination of Audit and Non‐Audit Fees581 cited
2002Litigation risk and audit fees: evidence from UK firms cross-listed on US markets539 cited
2003Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*

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486 cited

1999Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market416 cited

Cited by

2012An Examination of the Credence Attributes of an Audit229 cited
2009A modified audit production framework: Evaluating the relative efficiency of audit engagements173 cited
2011Responses by Australian auditors to the global financial crisis166 cited
2020Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality?142 cited
2017How Do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees126 cited
2020On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data125 cited
2016Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior122 cited
2015Audit fee residuals: Costs or rents?116 cited
2013External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC115 cited
2010The Regulation of Public Company Auditing: Evidence from the Transition to AS598 cited
2012Audit Quality Indicators: Insights from the Academic Literature95 cited
2010Reporting Bias with an Audit Committee83 cited
2017Education, Experience, and Audit Effort79 cited
2020Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*71 cited
2013The Impact of Board Interlocks on Auditor Choice and Audit Fees67 cited
2021Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees65 cited