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AUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES
14 references·16 citing·36 second hop
AUDITOR SWITCHING: THE PRICING OF AUDIT SERVICES (1995)AUDITOR SWITCHING: THE PRICING OF AUDIT S…Determinants of Fee Cutting on Initial Audit Engagements (1990)Determinants of Fee Cutting o…Audit Pricing and Independence. (1990)Audit Pricing and Independenc…The pricing of audit services: The Canadian perspective* (1988)The pricing of audit services…An Empirical Investigation of the Market for Audit Services in the Public Sector (1987)An Empirical Investigation of…The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (1986)The Effect of Nonaudit Servic…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 psychology of sunk cost (1985)The psychology of sunk costPositive Accounting Theory (1985)Positive Accounting TheoryAuditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition (1974)Hedonic Prices and Implicit M…The Nature of the Firm (1937)The Nature of the FirmCorporate social responsibility and the assessment by auditors of the risk of material misstatement (2017)Corporate social responsibili…Perceptions of Audit Service Quality and Auditor Retention (2012)Perceptions of Audit Service …Determinants of Audit Fees: Evidence from Lebanon (2012)Determinants of Audit Fees: E…External auditors' reliance on internal auditors and its impact on audit fees (2010)External auditors' reliance o…Audit pricing and the Big4 fee premium: evidence from Belgium (2009)Audit pricing and the Big4 fe…The Malaysian market for audit services: ethnicity, multinational companies and auditor choice (2006)The Malaysian market for audi…The determinants of the UK Big Firm premium (2006)The determinants of the UK Bi…Do Spanish Firms Change Auditor to Avoid a Qualified Audit Report? (2003)Do Spanish Firms Change Audit…The Relationship between Categories of Non‐Audit Services and Audit Fees: Evidence from UK Companies (2002)The Relationship between Cate…International Dimensions of the Audit Fee Determinants Literature (2002)International Dimensions of t…Auditor Independence and Non-Audit Services: A Literature Review (2002)Auditor Independence and Non-…The determinants of audit fees—evidence from the voluntary sector (2001)The determinants of audit fee…Factors associated with auditor changes: a Singapore study (2001)Factors associated with audit…The Role of Auditee Profitability in Pricing New Audit Engagements (2000)The Role of Auditee Profitabi…Audit committees, Cadbury Code and audit fees: an empirical analysis of UK companies (2000)Audit committees, Cadbury Cod…Audit fee determinants: the plural nature of risk (1996)Audit fee determinants: the p…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Judgment under Uncertainty: Heuristics and Biases (1975)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Individual differences in reasoning: Implications for the rationality debate? (2000)Heuristics and Biases: The Psychology of Intuitive Judgment (2004)Instructional manipulation checks: Detecting satisficing to increase statistical power (2009)A Pure Theory of Local Expenditures (1956)Wages, Rents, and the Quality of Life (1982)Customer Satisfaction, Market Share, and Profitability: Findings From Sweden (1994)Skills, Tasks and Technologies: Implications for Employment and Earnings (2011)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)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)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Auditor Independence and Audit Quality (2014)An Examination of Audit Delay: Further Evidence from New Zealand (1991)DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS (1992)A test of the free cash flow and debt monitoring hypotheses: (1997)
this work references cited by second hop

References

  • 1937The Nature of the Firm23,826 cited
  • 1974Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition10,715 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1985The psychology of sunk cost2,579 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
  • 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market342 cited
  • 1990Audit Pricing and Independence.324 cited
  • 1990Determinants of Fee Cutting on Initial Audit Engagements255 cited
  • 1988The pricing of audit services: The Canadian perspective*122 cited
  • 1987An Empirical Investigation of the Market for Audit Services in the Public Sector111 cited

Cited by

  • 2001The determinants of audit fees—evidence from the voluntary sector101 cited

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  • 2012Determinants of Audit Fees: Evidence from Lebanon90 cited
  • 2000Audit committees, Cadbury Code and audit fees: an empirical analysis of UK companies87 cited
  • 2001Factors associated with auditor changes: a Singapore study84 cited
  • 2002International Dimensions of the Audit Fee Determinants Literature82 cited
  • 2002Auditor Independence and Non-Audit Services: A Literature Review80 cited
  • 2006The determinants of the UK Big Firm premium80 cited
  • 2017Corporate social responsibility and the assessment by auditors of the risk of material misstatement70 cited
  • 2002The Relationship between Categories of Non‐Audit Services and Audit Fees: Evidence from UK Companies67 cited
  • 2009Audit pricing and the Big4 fee premium: evidence from Belgium64 cited
  • 2010External auditors' reliance on internal auditors and its impact on audit fees58 cited
  • 2000The Role of Auditee Profitability in Pricing New Audit Engagements54 cited
  • 1996Audit fee determinants: the plural nature of risk52 cited
  • 2003Do Spanish Firms Change Auditor to Avoid a Qualified Audit Report?52 cited
  • 2006The Malaysian market for audit services: ethnicity, multinational companies and auditor choice51 cited
  • 2012Perceptions of Audit Service Quality and Auditor Retention51 cited