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Audit Fees for Initial Audit Engagements Before and After SOX

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References

1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1976Knee-deep in the big muddy: a study of escalating commitment to a chosen course of action2,065 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
2002Auditor Tenure and Audit Reporting Failures723 cited
2000Auditor resignations: clientele effects and legal liability592 cited
2006SOX Section 404 Material Weakness Disclosures and Audit Fees418 cited
2002The Sarbanes-Oxley Act of 2002280 cited
1999Pricing Initial Audit Engagements: A Test of Competing Theories280 cited
1990Determinants of Fee Cutting on Initial Audit Engagements255 cited
2006Pricing of Initial Audit Engagements by Large and Small Audit Firms*235 cited

Cited by

2011Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality161 cited
2014Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence139 cited
2015Audit firm rotation, audit fees and audit quality: The experience of Italian public companies133 cited
2016Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees123 cited
2015

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The Impact of Religiosity on Audit Pricing

122 cited

2012Changes in Audit Market Competition and the Big N Premium110 cited

2017Is Operational Control Risk Informative of Financial Reporting Deficiencies?98 cited

2016Audit Market Structure and Audit Pricing83 cited

2010Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–200382 cited

2016Debt Covenant Violations, Firm Financial Distress, and Auditor Actions72 cited

2014Corporate executive’s gender and audit fees69 cited

2021Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*68 cited

2019Determinants of auditor choice: Review of the empirical literature65 cited

2013A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period63 cited

2011Joint Effect of Investor Protection and Securities Regulations on Audit Fees61 cited

2013The cost of sin: The effect of social norms on audit pricing61 cited