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AUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES · Study

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ArticleAUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES

Keith A. Houghton1995

Article1995

AUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES

Keith A. Houghton

106 citations·0/0 files stored·Journal of Business Finance &amp Accounting

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1937The Nature of the Firm 1974Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition 1981Auditor size and audit quality 1985Positive Accounting Theory 1985The psychology of sunk cost 1981Auditor independence, ‘low balling’, and disclosure regulation 1986Audit Fees and Auditor Size: Further Evidence 1984Auditing, Consulting, and Auditor Independence

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2001The determinants of audit fees—evidence from the voluntary sector 2012Determinants of Audit Fees: Evidence from Lebanon 2000Audit committees, Cadbury Code and audit fees: an empirical analysis of UK companies 2001Factors associated with auditor changes: a Singapore study 2002International Dimensions of the Audit Fee Determinants Literature 2006The determinants of the UK Big Firm premium 2002

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Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2001The determinants of audit fees—evidence from the voluntary sectorarticle · 9 shared references 2006The determinants of the UK Big Firm premiumarticle · 9 shared references 2008The effect of audit quality on the relationship between audit committee effectiveness and financial reporting qualitythesis · 8 shared references 2014An examination of the relation between market structure and the profitability of audit engagementsarticle · 7 shared references 1999“Low‐Balling” and Efficiency in a Two‐Period Specialization Model of Auditing Competition*article · 6 shared references 2002International Dimensions of the Audit Fee Determinants Literaturearticle · 6 shared references

Details

Year1995

Typearticle

Published1995-04-01

VenueJournal of Business Finance &amp Accounting

ISSN-L0306-686X

Languageen

Citations106

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/j.1468-5957.1995.tb00877.x

openalex_workW2102814786

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Auditor Independence and Non-Audit Services: A Literature Review

2017Corporate social responsibility and the assessment by auditors of the risk of material misstatement