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Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market
4 references·16 citing·40 second hop
Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market (1986)Audit Prices, Product Differentiation, an…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 Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014)Is the effect of industry exp…City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing (2012)City-Level Auditor Industry S…Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence* (2008)Audit Pricing, Legal Liabilit…Audit Labor Usage and Fees under Business Risk Auditing (2008)Audit Labor Usage and Fees un…The use of internal audit by Australian companies (2006)The use of internal audit by …The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct (2005)The Importance of Business Ri…The Large Audit Firm Fee Premium: A Case of Selectivity Bias? (2002)The Large Audit Firm Fee Prem…Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers (2002)Brand Name Audit Pricing, Ind…CEO Domination, Growth Opportunities, and their Impact on Audit Fees (2001)CEO Domination, Growth Opport…The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector (2000)The Differentiation of Qualit…Resource Allocation Decisions in Audit Engagements* (1997)Resource Allocation Decisions…A test of the free cash flow and debt monitoring hypotheses: (1997)A test of the free cash flow …AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY (1996)AN EMPIRICAL TEST OF THE RESO…DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS (1992)DISCRETIONARY DISCLOSURE OF R…An Examination of Audit Delay: Further Evidence from New Zealand (1991)An Examination of Audit Delay…Determinants of Fee Cutting on Initial Audit Engagements (1990)Determinants of Fee Cutting o…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Corporate governance, firm characteristics and risk management committee formation in Australian companies (2009)Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables (2010)Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors (2013)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 Scree Test For The Number Of Factors (1966)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Board Gender Diversity, Auditor Fees, and Auditor Choice (2017)Auditor brand name reputations and industry specializations (1995)Reputation, Diversification, and Organizational Explanations of Performance in Professional Service Firms (2005)Industry Specialization by Global Audit Firm Networks (2009)Does Corporate Tax Aggressiveness Influence Audit Pricing? (2013)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)An Empirical Analysis of Audit Delay (1987)Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange (2000)Audit firm industry specialization and the audit report lag (2011)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Separation of Ownership and Control (1983)Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect (2009)Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance (2012)Explanatory Factors of Integrated Sustainability and Financial Reporting (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)The theory and practice of econometrics (1986)Improved Methods for Tests of Long‐Run Abnormal Stock Returns (1999)The Relation between Managerial Ability and Audit Fees and Going Concern Opinions (2014)What matters in disclosures of key audit matters: Evidence from Europe (2018)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)
this work references cited by second hop

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

Cited by

  • 1991An Examination of Audit Delay: Further Evidence from New Zealand333 cited
  • 1992DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS309 cited
  • 1997A test of the free cash flow and debt monitoring hypotheses:299 cited
  • 2005The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct276 cited
  • 2002Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers266 cited
  • 2006The use of internal audit by Australian companies261 cited
  • 1997Resource Allocation Decisions in Audit Engagements*261 cited
  • 2001CEO Domination, Growth Opportunities, and their Impact on Audit Fees256 cited
  • 1990Determinants of Fee Cutting on Initial Audit Engagements255 cited
  • 2012City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing244 cited
  • 2008Audit Labor Usage and Fees under Business Risk Auditing

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242 cited
  • 2000The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector235 cited
  • 1996AN EMPIRICAL TEST OF THE RESOURCE-BASED THEORY: STRATEGIC REGULATION IN THE DUTCH AUDIT INDUSTRY202 cited
  • 2002The Large Audit Firm Fee Premium: A Case of Selectivity Bias?186 cited
  • 2014Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?178 cited
  • 2008Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*177 cited