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An Empirical Investigation of Price Competition and Industry Specialisation in NHS Audit Services
16 references·7 citing·33 second hop
An Empirical Investigation of Price Competition and Industry Specialisation in NHS Audit Services (2005)An Empirical Investigation of Price Compe…Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…The Audit Risk Model, Business Risk and Audit-Planning Decisions (1999)The Audit Risk Model, Busines…Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services (1996)Some Empirical Evidence from …Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS (1994)THE DETERMINANTS OF AUDIT FEE…Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees* (1994)Competition in the Market for…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…The association between municipal disclosure practices and audit quality (1991)The association between munic…Determinants of Fee Cutting on Initial Audit Engagements (1990)Determinants of Fee Cutting o…An Empirical Investigation of the Market for Audit Services in the Public Sector (1987)An Empirical Investigation of…Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market (1986)Audit Prices, Product Differe…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size (2023)The determinants of audit fee…Examining Audit Committees in the Corporate Governance of Public Bodies (2015)Examining Audit Committees in…Analysis of Audit Fees for Nonprofits (2014)Analysis of Audit Fees for No…An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs (2010)An Empirical Investigation of…Public and private sector auditors and accruals quality in English NHS hospital Trusts (2007)Public and private sector aud…AUDIT FEE DETERMINANTS IN THE UK UNIVERSITY SECTOR (2007)AUDIT FEE DETERMINANTS IN THE…External audit in the National Health Service in England and Wales: A study of an oversight body’s control of auditor remuneration (2005)External audit in the Nationa…Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)Management ownership and market valuation (1988)Is Enhanced Audit Quality Associated with Greater Real Earnings Management? (2011)Does Auditor Industry Specialization Improve Audit Quality? (2013)The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses (1999)THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)Auditor fees and audit quality (2007)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements (2001)Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses (2006)Audit Labor Usage and Fees under Business Risk Auditing (2008)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)An Examination of Audit Delay: Further Evidence from New Zealand (1991)DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS (1992)A test of the free cash flow and debt monitoring hypotheses: (1997)
this work references cited by second hop

References

  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market342 cited
  • 1999The Audit Risk Model, Business Risk and Audit-Planning Decisions276 cited
  • 1990Determinants of Fee Cutting on Initial Audit Engagements255 cited
  • 1994Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees*230 cited
  • 1994THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS225 cited
  • 1996Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services140 cited
  • 1987

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An Empirical Investigation of the Market for Audit Services in the Public Sector
111 cited
  • 1991The association between municipal disclosure practices and audit quality108 cited
  • Cited by

    • 2015Examining Audit Committees in the Corporate Governance of Public Bodies46 cited
    • 2014Analysis of Audit Fees for Nonprofits26 cited
    • 2010An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs25 cited
    • 2007Public and private sector auditors and accruals quality in English NHS hospital Trusts23 cited
    • 2007AUDIT FEE DETERMINANTS IN THE UK UNIVERSITY SECTOR23 cited
    • 2023The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size21 cited
    • 2005External audit in the National Health Service in England and Wales: A study of an oversight body’s control of auditor remuneration19 cited