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Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market
16 references·8 citing·38 second hop
Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market (2003)Audit fee determinants and auditor premiu…Entrepreneurship and Small Business (2016)Entrepreneurship and Small Bu…Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…Understanding the small business sector (1995)Understanding the small busin…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…Non‐Financial Symptoms and the Prediction of Small Company Failure: A Test of Argenti's Hypotheses (1987)Non‐Financial Symptoms and th…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: …The effect of audit firm size on audit prices (1984)The effect of audit firm size…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…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…Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Pricing of Options and Corporate Liabilities (1973)The Pricing of Options and Co…The auditor reputation cycle: A synthesis of the literature (2020)The auditor reputation cycle:…Audit fees and earnings management: differences based on the type of audit (2020)Audit fees and earnings manag…Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits (2019)Audit fees and cost of debt: …Auditor Industry Specialization, Service Bundling, and Partner Effects in a Mining-Dominated City (2014)Auditor Industry Specializati…Audit fee premium and auditor change: the effect of Sarbanes‐Oxley Act (2009)Audit fee premium and auditor…Competition in the UK accounting services market (2007)Competition in the UK account…AUDIT FEE DETERMINANTS IN THE UK UNIVERSITY SECTOR (2007)AUDIT FEE DETERMINANTS IN THE…Audit pricing following mergers of accounting practices: evidence from Hong Kong (2004)Audit pricing following merge…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)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 As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Conditional logit analysis of qualitative choice behavior (1972)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Effect of Audit Quality on Earnings Management* (1998)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Institutions (1991)Legislative leviathan: party government in the House (1993)Big 4 Office Size and Audit Quality (2009)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 Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)A Closed-Form Solution for Options with Stochastic Volatility with Applications to Bond and Currency Options (1993)Theory of rational option pricing (2005)The Nature of the Firm (1937)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Knowledge‐based resources, entrepreneurial orientation, and the performance of small and medium‐sized businesses (2003)Entrepreneurial orientation and small business performance: a configurational approach (2004)Entrepreneurship, Innovation and Economic Growth: Evidence from GEM data (2005)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 Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1973The Pricing of Options and Corporate Liabilities29,064 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1995Understanding the small business sector4,296 cited
  • 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
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 2016Entrepreneurship and Small Business524 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

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  • 1987Non‐Financial Symptoms and the Prediction of Small Company Failure: A Test of Argenti's Hypotheses302 cited
  • Cited by

    • 2020Audit fees and earnings management: differences based on the type of audit31 cited
    • 2009Audit fee premium and auditor change: the effect of Sarbanes‐Oxley Act30 cited
    • 2007Competition in the UK accounting services market26 cited
    • 2020The auditor reputation cycle: A synthesis of the literature26 cited
    • 2004Audit pricing following mergers of accounting practices: evidence from Hong Kong23 cited
    • 2007AUDIT FEE DETERMINANTS IN THE UK UNIVERSITY SECTOR23 cited
    • 2014Auditor Industry Specialization, Service Bundling, and Partner Effects in a Mining-Dominated City21 cited
    • 2019Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits18 cited