Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

An Intertemporal Analysis of Audit Fees and Section 404 Material Weaknesses

16 references·16 citing·36 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1981Auditor size and audit quality5,862 cited
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
2007Determinants of weaknesses in internal control over financial reporting1,391 cited
2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
1986Audit Fees and Auditor Size: Further Evidence994 cited
2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
2007Economic consequences of the Sarbanes–Oxley Act of 2002802 cited
2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
2006The Sarbanes–Oxley Act and firms’ going-private decisions564 cited
2006SOX Section 404 Material Weakness Disclosures and Audit Fees418 cited
2008Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act270 cited
1997

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions

235 cited

2009Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?210 cited

Cited by

2013The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses74 cited
2016Debt Covenant Violations, Firm Financial Distress, and Auditor Actions72 cited
2020Auditor Responses to Shareholder Activism60 cited
2020Auditors' Fee Premiums and Low‐Quality Internal Controls*58 cited
2013The Persistence in the Association between Section 404 Material Weaknesses and Financial Reporting Quality46 cited
2015The Effect of Auditing Standard No. 5 on Audit Report Lags46 cited
2014Do Audit Fees Reflect Risk Premiums for Control Risk?45 cited
2018Quasi Rents to Audit Firms from Longer Tenure36 cited
2015Can expertise mitigate auditors’ unintentional biases?33 cited
2020Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior32 cited
2013Pricing of Risky Initial Audit Engagements31 cited
2013Non-Timely 10-K Filings and Audit Fees28 cited
2015When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists25 cited
2013Shareholder Voting in Director Elections and Initial SOX Section 404 Reports21 cited
2019The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees20 cited
2017Auditors’ Response to Assessments of High Control Risk: Further Insights19 cited