References

• 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
• 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
• 1995Auditor brand name reputations and industry specializations1,482 cited
• 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
• 2007Audit effort and earnings management695 cited
• 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
• 1991Informationally motivated auditor replacement305 cited
• 1999Pricing Initial Audit Engagements: A Test of Competing Theories280 cited
• 2002Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers266 cited
• 1997Resource Allocation Decisions in Audit Engagements*261 cited
• 2004The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions247 cited
• 2008Audit Labor Usage and Fees under Business Risk Auditing242 cited
• 2001Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements235 cited
• 2010Short-Term Accruals and the Pricing and Production of Audit Services160 cited
• 2003