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Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?
16 references·16 citing·46 second hopsampled
Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk? (2011)Is the Audit Fee Disclosure a Leading Ind…Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Do Analysts and Auditors Use Information in Accruals? (2001)Do Analysts and Auditors Use …Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Detecting abnormal operating performance: The empirical power and specification of test statistics (1996)Detecting abnormal operating …Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Positive Accounting Theory (1985)Positive Accounting TheoryMethodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Independent director reputation incentives, accruals quality and audit fees (2020)Independent director reputati…Climate Risk and the Price of Audit Services: The Case of Drought (2020)Climate Risk and the Price of…Auditors’ response to readability of financial statement notes (2020)Auditors’ response to readabi…Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence (2019)Is the External Audit Report …Are audit fees discounted in initial year audit engagements? (2019)Are audit fees discounted in …Financial Statement Footnote Readability and Corporate Audit Outcomes (2018)Financial Statement Footnote …The Impact of Enterprise Risk Management on Firm Performance: Evidence from Sri Lankan Banking and Finance Industry (2017)The Impact of Enterprise Risk…Corporate Risk Disclosure and Audit Fee: A Text Mining Approach (2017)Corporate Risk Disclosure and…Clients' Workplace Environment and Corporate Audits (2017)Clients' Workplace Environmen…Are Related Party Transactions Red Flags? (2017)Are Related Party Transaction…Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees (2016)Are External Auditors Concern…The impact of the global financial crisis on audit and non-audit fees (2015)The impact of the global fina…The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees (2014)The Impact of CEO and CFO Equ…Relevant but Delayed Information in Negotiated Audit Fees (2014)Relevant but Delayed Informat…CEO Turnover and Audit Pricing (2014)CEO Turnover and Audit PricingAudit Quality Indicators: Insights from the Academic Literature (2012)Audit Quality Indicators: Ins…Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Using daily stock returns (1985)The effects of management buyouts on operating performance and value (1989)Size and Book-to-Market Factors in Earnings and Returns (1995)Measuring long-horizon security price performance (1997)An Examination of Long‐Term Abnormal Stock Returns and Operating Performance Following R&D Increases (2004)Dumb money: Mutual fund flows and the cross-section of stock returns (2008)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Econometric Analysis of Cross Section and Panel Data (2001)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Robust Inference With Multiway Clustering (2011)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Separation of Ownership and Control (1983)Common risk factors in the returns on stocks and bonds (1993)The impact of performance-based compensation on misreporting (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Predicting Material Accounting Misstatements* (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Policy Uncertainty and Corporate Investment (2015)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)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1996Detecting abnormal operating performance: The empirical power and specification of test statistics1,609 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 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
  • 2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited

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

  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • Cited by

    • 2017Are Related Party Transactions Red Flags?172 cited
    • 2016Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees123 cited
    • 2018Financial Statement Footnote Readability and Corporate Audit Outcomes115 cited
    • 2017Corporate Risk Disclosure and Audit Fee: A Text Mining Approach109 cited
    • 2014Relevant but Delayed Information in Negotiated Audit Fees104 cited
    • 2012Audit Quality Indicators: Insights from the Academic Literature95 cited
    • 2019Are audit fees discounted in initial year audit engagements?94 cited
    • 2017The Impact of Enterprise Risk Management on Firm Performance: Evidence from Sri Lankan Banking and Finance Industry67 cited
    • 2020Independent director reputation incentives, accruals quality and audit fees65 cited
    • 2014The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees65 cited
    • 2015The impact of the global financial crisis on audit and non-audit fees64 cited
    • 2017Clients' Workplace Environment and Corporate Audits64 cited
    • 2020Climate Risk and the Price of Audit Services: The Case of Drought63 cited
    • 2014CEO Turnover and Audit Pricing56 cited
    • 2019Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence55 cited
    • 2020Auditors’ response to readability of financial statement notes55 cited