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Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence
14 references·16 citing·41 second hop
Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence (2007)Auditor Industry Specialization, Client B…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency (2005)Impact of the SEC's Public Fe…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Auditor Industry Specializati…The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Audit Firm Industry Specializ…Error Detection by Industry‐Specialized Teams during Sequential Audit Review (2002)Error Detection by Industry‐S…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees* (1994)Competition in the Market for…Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues (1987)Product Differentiation in Au…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants (2020)What is it going to cost? Emp…Does sharing the same network auditor in group affiliated firms affect audit quality? (2020)Does sharing the same network…CEO tenure and audit pricing (2019)CEO tenure and audit pricingDo auditors care about real earnings management in their audit fee decisions? (2016)Do auditors care about real e…The Impact of Religiosity on Audit Pricing (2015)The Impact of Religiosity on …Managerial Overconfidence and Audit Fees (2015)Managerial Overconfidence and…Audit Hours and Unit Audit Price of Industry Specialist Auditors: Evidence from Korea (2015)Audit Hours and Unit Audit Pr…Determinants of Audit Fees: Evidence from an Emerging Economy (2013)Determinants of Audit Fees: E…The pricing of industry specialisation by auditors in New Zealand (2011)The pricing of industry speci…The Effect of Auditing Standard No. 5 on Audit Fees (2011)The Effect of Auditing Standa…Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners (2011)Does Audit Fee Homogeneity Ex…Audit firm industry specialization and audit outcomes: Insights from academic literature (2011)Audit firm industry specializ…Audit pricing and the Big4 fee premium: evidence from Belgium (2009)Audit pricing and the Big4 fe…Audit Fees at U.S. Non-Profit Organizations (2009)Audit Fees at U.S. Non-Profit…Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets (2008)Dual-Class Shares and Audit P…Auditor Resignations and Auditor Industry Specialization (2008)Auditor Resignations and Audi…Group versus individual performance: Are N + 1 heads better than one? (1982)What Do Industry-Specialist Auditors Know? (1999)Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance (2008)Reducing Restatements with Increased Industry Expertise* (2009)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)The Pricing of Audit Services: Theory and Evidence (1980)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Audit Office Size, Audit Quality, and Audit Pricing (2010)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Litigation risk and IPO underpricing (2002)Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Financial fraud, director reputation, and shareholder wealth (2007)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)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)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)
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References

  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited
  • 2003Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public378 cited
  • 2004Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing373 cited
  • 1987Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues349 cited
  • 1994Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees*230 cited
  • 2005Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency

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129 cited

Cited by

  • 2015The Impact of Religiosity on Audit Pricing122 cited
  • 2015Managerial Overconfidence and Audit Fees94 cited
  • 2015Audit Hours and Unit Audit Price of Industry Specialist Auditors: Evidence from Korea87 cited
  • 2011Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners86 cited
  • 2011The Effect of Auditing Standard No. 5 on Audit Fees81 cited
  • 2020What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants79 cited
  • 2009Audit Fees at U.S. Non-Profit Organizations77 cited
  • 2013Determinants of Audit Fees: Evidence from an Emerging Economy66 cited
  • 2011Audit firm industry specialization and audit outcomes: Insights from academic literature65 cited
  • 2009Audit pricing and the Big4 fee premium: evidence from Belgium64 cited
  • 2008Auditor Resignations and Auditor Industry Specialization62 cited
  • 2020Does sharing the same network auditor in group affiliated firms affect audit quality?62 cited
  • 2008Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets59 cited
  • 2016Do auditors care about real earnings management in their audit fee decisions?54 cited
  • 2011The pricing of industry specialisation by auditors in New Zealand47 cited
  • 2019CEO tenure and audit pricing43 cited