Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*

12 references·16 citing·39 second hop

FromToDepth

this work references cited by second hop

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1983Separation of Ownership and Control19,446 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
1984Auditing, Consulting, and Auditor Independence940 cited
2000Audit Committee Composition and Auditor Reporting926 cited
2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
2000Auditor Selection and Audit Committee Characteristics586 cited
1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
1993Audit effort, audit fees, and the provision of nonaudit services to audit clients320 cited

Cited by

2007Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing224 cited
2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

216 cited

2015The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness206 cited

2014A clash of governance logics: Foreign ownership and board monitoring204 cited

2019Gender‐diverse boards and audit fees: What difference does gender quota legislation make?197 cited

2012When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors185 cited

2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds168 cited

2008Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom165 cited

2007Determinants of audit fees for French quoted firms159 cited

2011Client Importance and Earnings Management: The Moderating Role of Audit Committees159 cited

2015Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees156 cited

2019Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees153 cited

2007Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research131 cited

2015The impact of demographic characteristics of CEOs and directors on audit fees and audit delay123 cited

2006The impact of board composition and family ownership on audit committee formation: Evidence from Hong Kong121 cited

2021Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research113 cited