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Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement
16 references·16 citing·34 second hopsampled
Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement (2008)Determinants of Audit Fees: Evidence from…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Association between Audit Committee Characteristics and Audit Fees (2003)The Association between Audit…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…Client Importance, Non-Audit Services, and Abnormal Accruals (2003)Client Importance, Non-Audit …Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …The Provision of Non‐audit Services and the Pricing of Audit Fees (1997)The Provision of Non‐audit Se…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS (1994)THE DETERMINANTS OF AUDIT FEE…DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES (1993)DETERMINANTS OF AUDIT FEES FO…The market for audit services (1990)The market for audit servicesThe pricing of audit services: The Canadian perspective* (1988)The pricing of audit services…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…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…Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management (2021)Audit Partner Gender, Leaders…What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants (2020)What is it going to cost? Emp…Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit (2018)Gender‐diverse audit partners…Joint audit, political connections and cost of debt capital (2017)Joint audit, political connec…Factors influencing external audit fees of companies listed on Dubai Financial Market (2016)Factors influencing external …Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects (2016)Consequences of the Abandonme…The impact of the global financial crisis on audit and non-audit fees (2015)The impact of the global fina…Leaving a joint audit system: conditional fee reductions (2014)Leaving a joint audit system:…Determinants of Audit Fees: Evidence from Jordan (2014)Determinants of Audit Fees: E…Benefits and Costs of Appointing Joint Audit Engagement Partners (2014)Benefits and Costs of Appoint…Audit Fees in a Joint Audit Setting (2014)Audit Fees in a Joint Audit S…The Impact of Board Interlocks on Auditor Choice and Audit Fees (2013)The Impact of Board Interlock…Joint Audit: Issues and Challenges for Researchers and Policy-Makers (2013)Joint Audit: Issues and Chall…Determinants of Audit Fees: Evidence from an Emerging Economy (2013)Determinants of Audit Fees: E…EC Green Paper Proposals and Audit Quality (2012)EC Green Paper Proposals and …Audit pricing and the Big4 fee premium: evidence from Belgium (2009)Audit pricing and the Big4 fe…Auditor size and audit quality (1981)The impact of improved auditor independence on audit market concentration in China (1999)The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Management During Import Relief Investigations (1991)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)Performance matched discretionary accrual measures (2005)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Agency Problems and Residual Claims (1983)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)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)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Audit Quality: Insights from the Academic Literature (2012)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Corporate governance, accounting and finance: A review (2010)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)
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References

  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2003The Association between Audit Committee Characteristics and Audit Fees703 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1990The market for audit services448 cited
  • 1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
  • 1994THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS225 cited
  • 1997The Provision of Non‐audit Services and the Pricing of Audit Fees215 cited
  • 2003Client Importance, Non-Audit Services, and Abnormal Accruals126 cited
  • 1988

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The pricing of audit services: The Canadian perspective*
122 cited

Cited by

  • 2013Joint Audit: Issues and Challenges for Researchers and Policy-Makers107 cited
  • 2014Benefits and Costs of Appointing Joint Audit Engagement Partners83 cited
  • 2016Consequences of the Abandonment of Mandatory Joint Audit: An Empirical Study of Audit Costs and Audit Quality Effects80 cited
  • 2020What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants79 cited
  • 2013The Impact of Board Interlocks on Auditor Choice and Audit Fees67 cited
  • 2013Determinants of Audit Fees: Evidence from an Emerging Economy66 cited
  • 2015The impact of the global financial crisis on audit and non-audit fees64 cited
  • 2014Audit Fees in a Joint Audit Setting64 cited
  • 2009Audit pricing and the Big4 fee premium: evidence from Belgium64 cited
  • 2012EC Green Paper Proposals and Audit Quality63 cited
  • 2017Joint audit, political connections and cost of debt capital60 cited
  • 2014Leaving a joint audit system: conditional fee reductions55 cited
  • 2021Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management54 cited
  • 2014Determinants of Audit Fees: Evidence from Jordan53 cited
  • 2018Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit47 cited
  • 2016Factors influencing external audit fees of companies listed on Dubai Financial Market44 cited