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Nonlitigation Risk and Pricing Audit Services
16 references·16 citing·37 second hopsampled
Nonlitigation Risk and Pricing Audit Services (2005)Nonlitigation Risk and Pricing Audit Serv…Risk Management in Client Acceptance Decisions (2003)Risk Management in Client Acc…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Shredded Reputation: The Cost of Audit Failure (2002)Shredded Reputation: The Cost…Litigation risk and audit fees: evidence from UK firms cross-listed on US markets (2002)Litigation risk and audit fee…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …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…Resource Allocation Decisions in Audit Engagements* (1997)Resource Allocation Decisions…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…Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …The Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …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…Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China (2023)Do clients’ environmental ris…Generalist CEOs and Audit Pricing (2021)Generalist CEOs and Audit Pri…Workforce environment and audit fees: International evidence (2020)Workforce environment and aud…Is a client's corporate social responsibility performance a source of audit complexity? (2020)Is a client's corporate socia…Macroeconomic Uncertainty and Audit Pricing (2019)Macroeconomic Uncertainty and…Loan Guarantees, Corporate Social Responsibility Disclosure and Audit Fees: Evidence from China (2019)Loan Guarantees, Corporate So…Corporate employment, red flags, and audit effort (2019)Corporate employment, red fla…Audit fees, perceived audit risk, and the financial crisis of 2008 (2019)Audit fees, perceived audit r…Managerial overconfidence, ability, firm-governance and audit fees (2018)Managerial overconfidence, ab…Do Auditors Price Breach Risk in Their Audit Fees? (2018)Do Auditors Price Breach Risk…Money laundering and audit fees (2017)Money laundering and audit fe…Investigating Inspection Risk: An Analysis of PCAOB Inspections and Internal Quality Reviews (2016)Investigating Inspection Risk…The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees (2014)The Impact of CEO and CFO Equ…CEO Turnover and Audit Pricing (2014)CEO Turnover and Audit PricingPricing of Risky Initial Audit Engagements (2013)Pricing of Risky Initial Audi…Audit Firm Portfolio Management Decisions (2006)Audit Firm Portfolio Manageme…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)The theory and practice of econometrics (1986)Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings (2008)Audit Quality and Auditor Reputation: Evidence from Japan (2012)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Transaction-Cost Economics: The Governance of Contractual Relations (1979)The Digitization of Word of Mouth: Promise and Challenges of Online Feedback Mechanisms (2003)Buzz: face-to-face contact and the urban economy (2004)The Impact of Social Structure on Economic Outcomes (2005)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)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Predicting Material Accounting Misstatements* (2011)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)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)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)Audit effort and earnings management (2007)
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References

  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2002Litigation risk and audit fees: evidence from UK firms cross-listed on US markets539 cited
  • 2002Shredded Reputation: The Cost of Audit Failure514 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 2003Risk Management in Client Acceptance Decisions284 cited
  • 1999The Audit Risk Model, Business Risk and Audit-Planning Decisions

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276 cited
  • 1997Resource Allocation Decisions in Audit Engagements*261 cited
  • Cited by

    • 2018Do Auditors Price Breach Risk in Their Audit Fees?97 cited
    • 2019Audit fees, perceived audit risk, and the financial crisis of 200883 cited
    • 2018Managerial overconfidence, ability, firm-governance and audit fees82 cited
    • 2014The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees65 cited
    • 2020Is a client's corporate social responsibility performance a source of audit complexity?60 cited
    • 2014CEO Turnover and Audit Pricing56 cited
    • 2019Loan Guarantees, Corporate Social Responsibility Disclosure and Audit Fees: Evidence from China55 cited
    • 2016Investigating Inspection Risk: An Analysis of PCAOB Inspections and Internal Quality Reviews46 cited
    • 2019Macroeconomic Uncertainty and Audit Pricing38 cited
    • 2017Money laundering and audit fees34 cited
    • 2020Workforce environment and audit fees: International evidence32 cited
    • 2006Audit Firm Portfolio Management Decisions32 cited
    • 2019Corporate employment, red flags, and audit effort31 cited
    • 2021Generalist CEOs and Audit Pricing31 cited
    • 2013Pricing of Risky Initial Audit Engagements31 cited
    • 2023Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China30 cited