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An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances
16 references·0 citing·38 second hop
An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances (1999)An Exploratory Study of the Influence of …The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions (1999)The Effects of Fee Pressure a…Empirical Evidence on the Functional Relation between Audit Planning and Total Audit Effort (1996)Empirical Evidence on the Fun…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees* (1994)Competition in the Market for…Audit effort, audit fees, and the provision of nonaudit services to audit clients (1993)Audit effort, audit fees, and…Auditor underreporting of time and moral reasoning: An experimental lab study* (1992)Auditor underreporting of tim…An empirical examination of stress in public accounting (1992)An empirical examination of s…Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior (1991)Proper compromises: The manag…The Effects of Time Pressure and Audit Program Structure on Audit Performance (1990)The Effects of Time Pressure …The impact of prior working papers on auditor evidential planning judgments (1988)The impact of prior working p…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 effect of audit firm size on audit prices (1984)The effect of audit firm size…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs. (1983)The Effects of Certain Intern…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Auditor independence, ‘low balling’, and disclosure regulation (1981)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)The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (1986)The theory and practice of econometrics (1986)Transforming audit technologies: Business risk audit methodologies and the audit field (2006)Client Conservatism and Auditor-Client Contracting (2012)Auditor Choice in Politically Connected Firms (2013)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)The Social Psychology of Organizations. (1979)Ethical reasoning and selection-socialization in accounting (1992)The impact of commitment and moral reasoning on auditors' responses to social influence pressure (2001)Re‐Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Statistical principles in experimental design. (1962)The effect of time pressure on risky choice behavior (1981)Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity (2007)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Microfoundations of Organizational Paradox: The Problem Is How We Think about the Problem (2017)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 Industry Specialist Research Design (2004)The Role of Risk Management and Governance in Determining Audit Demand (2006)Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom (2019)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)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)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)
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References

  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 1990The Effects of Time Pressure and Audit Program Structure on Audit Performance353 cited
  • 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market342 cited
  • 1993Audit effort, audit fees, and the provision of nonaudit services to audit clients320 cited
  • 1991Proper compromises: The management control dilemma in public accounting and its impact on auditor behavior274 cited
  • 1994Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees*230 cited
  • 1992Auditor underreporting of time and moral reasoning: An experimental lab study*218 cited
  • 1999The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions165 cited
  • 1996Empirical Evidence on the Functional Relation between Audit Planning and Total Audit Effort79 cited
  • 1992An empirical examination of stress in public accounting78 cited

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  • 1983The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs.71 cited
  • 1988The impact of prior working papers on auditor evidential planning judgments56 cited
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