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Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom

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References

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1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
1984Auditing, Consulting, and Auditor Independence940 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
1984The effect of audit firm size on audit prices694 cited
2002Litigation risk and audit fees: evidence from UK firms cross-listed on US markets539 cited

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1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited

1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited

Cited by

2011Client Importance and Earnings Management: The Moderating Role of Audit Committees159 cited
2009Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms129 cited
2012Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis127 cited
2013A meta‐analysis of the determinants of modified audit opinion decisions116 cited
2015Internal Corporate Governance and Classification Shifting Practices115 cited
2012Non-audit Services and Audit Quality: Evidence from Private Firms113 cited
2011Auditor Fees and Fraud Firms97 cited
2015Auditor Size and Going Concern Reporting95 cited
2019Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments84 cited
2015Audit committees, non-audit services, and auditor reporting decisions prior to failure79 cited
2018The associations between audit firm attributes and audit quality-specific indicators73 cited
2012Audit and Earnings Management in Spanish SMEs71 cited
2023Are key audit matter disclosures useful in assessing the financial distress level of a client firm?68 cited
2012EC Green Paper Proposals and Audit Quality63 cited
2020Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?60 cited
2015Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China57 cited