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Investigating the audit fee structure of local authorities in England and Wales
16 references·3 citing·49 second hop
Investigating the audit fee structure of local authorities in England and Wales (2007)Investigating the audit fee structure of …Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity (2007)Auditors' Identification with…The determinants of the UK Big Firm premium (2006)The determinants of the UK Bi…Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment (2006)Auditor-Provided Tax Services…Self-Selection of Auditors and Audit Pricing in Private Firms (2004)Self-Selection of Auditors an…Governance structures and accounting at large municipalities (2003)Governance structures and acc…Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Audit Firm Industry Specializ…The Large Audit Firm Fee Premium: A Case of Selectivity Bias? (2002)The Large Audit Firm Fee Prem…The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings (2002)The Association between Audit…Accounting and Business Research (2001)Accounting and Business Resea…An empirical analysis of auditor report timing by large municipalities (2000)An empirical analysis of audi…The effect of auditor changes on audit fees, audit hours, and audit quality (1996)The effect of auditor changes…Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market (1995)Simultaneous Estimation of th…Municipal selection of a state or external auditor for financial statement audits (1992)Municipal selection of a stat…An Empirical Investigation of the Market for Audit Services in the Public Sector (1987)An Empirical Investigation of…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market (2017)Explaining municipal audit co…Measuring audit quality of local governments in England and Wales (2011)Measuring audit quality of lo…The pricing of statutory audit services in Greece (2010)The pricing of statutory audi…Limited-dependent and qualitative variables in econometrics (1983)Corporate Disclosure Policy and Analyst Behavior. (1996)Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence* (2008)When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors (2012)Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management (2013)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)Econometric Analysis of Cross Section and Panel Data (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services (2011)Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis (2012)Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality? (2015)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)A review of archival auditing research (2014)Specification Tests in Econometrics (1978)The Role of Market Forces in Assuring Contractual Performance (1981)Auditor specialization, perceived audit quality, and audit fees in the local government audit market (2007)Do audit tenure and firm size contribute to audit quality? (2011)The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market (2014)Revenue structure, fiscal illusion, and budgetary choice (1976)Signaling and Monitoring in Public-Sector Accounting (1987)Determinants of Financial Transparency in Government (2013)Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures (2016)Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations (2018)DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR (2023)The Appraisal of Ordinary Shares by Investment Analysts in the UK and Germany (1993)The Use of Knowledge in Society (1996)Investor reactions to corporate environmental saints and sinners: an experimental analysis (1999)Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting (2009)Separation of Ownership and Control (1983)Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Corporate social responsibility in the banking industry: Motives and financial performance (2013)Auditor independence, ‘low balling’, and disclosure regulation (1981)Competitive Advantage: Creating and Sustaining Superior Performance (1985)Competitive advantage: creating and sustaining superior performance (1998)Client size, auditor specialization and fraudulent financial reporting (2004)Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements (2011)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Social Identity Theory and the Organization (1989)The Social Identity Theory of Intergroup Behavior (2004)The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments (2014)The Impact of Internal Audit Function Quality and Contribution on Audit Delay (2014)Auditor–Client Compatibility and Audit Firm Selection (2016)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
  • 2003Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public378 cited
  • 2007Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity331 cited
  • 1996The effect of auditor changes on audit fees, audit hours, and audit quality206 cited
  • 2002The Large Audit Firm Fee Premium: A Case of Selectivity Bias?186 cited
  • 2001Accounting and Business Research151 cited
  • 2006Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment140 cited
  • 2003Governance structures and accounting at large municipalities130 cited
  • 1995Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market118 cited
  • 2002The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings116 cited
  • 1987An Empirical Investigation of the Market for Audit Services in the Public Sector111 cited
  • 2006The determinants of the UK Big Firm premium80 cited

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2000
An empirical analysis of auditor report timing by large municipalities
70 cited
  • 1992Municipal selection of a state or external auditor for financial statement audits50 cited
  • Cited by

    • 2011Measuring audit quality of local governments in England and Wales20 cited
    • 2017Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market18 cited
    • 2010The pricing of statutory audit services in Greece14 cited