References

• 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
• 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
• 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
• 2012Audit Quality: Insights from the Academic Literature788 cited
• 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
• 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 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
• 2008Internal Control Weaknesses and Information Uncertainty466 cited
• 2006SOX Section 404 Material Weakness Disclosures and Audit Fees418 cited
• 2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
• 2007Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects384 cited
• 2008Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act270 cited
• 1997Resource Allocation Decisions in Audit Engagements*261 cited