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Un estudio empírico de los honorarios del auditor
16 references·2 citing·35 second hop
Un estudio empírico de los honorarios del auditor (2007)Un estudio empírico de los honorarios del…The Association between Audit Committee Characteristics and Audit Fees (2003)The Association between Audit…Evidence on the Joint Determination of Audit and Non‐Audit Fees (2003)Evidence on the Joint Determi…Litigation risk and audit fees: evidence from UK firms cross-listed on US markets (2002)Litigation risk and audit fee…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…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…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Audit effort, audit fees, and the provision of nonaudit services to audit clients (1993)Audit effort, audit fees, and…Audit Pricing and Independence. (1990)Audit Pricing and Independenc…The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (1986)The Effect of Nonaudit Servic…The effect of audit firm size on audit prices (1984)The effect of audit firm size…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football (2018)The Impact of Union of Europe…Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports (2009)Auditor independence, joint d…Auditor independence, ‘low balling’, and disclosure regulation (1981)The impact of improved auditor independence on audit market concentration in China (1999)The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Agency Problems and Residual Claims (1983)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)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)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Agency Problems and the Theory of the Firm (1980)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Corporate governance, accounting and finance: A review (2010)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)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2003The Association between Audit Committee Characteristics and Audit Fees703 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 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
  • 1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
  • 1990Audit Pricing and Independence.324 cited

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1993
Audit effort, audit fees, and the provision of nonaudit services to audit clients
320 cited

Cited by

  • 2018The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football25 cited
  • 2009Auditor independence, joint determination of audit and non-audit fees and the incidence of qualified audit reports23 cited