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Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China
16 references·5 citing·50 second hop
Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China (2018)Market Competition, Audit Fee Stickiness,…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings quality: Some eviden…Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Client Importance, Institutio…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Audit pricing, legal liabilit…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Do Gasoline Prices Respond Asymmetrically to Crude Oil Price Changes? (1997)Do Gasoline Prices Respond As…Market Structure and the Nature of Price Rigidity: Evidence from the Market for Consumer Deposits (1992)Market Structure and the Natu…Real Rigidities and the Non-Neutrality of Money (1990)Real Rigidities and the Non-N…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality (2025)Effects of artificial intelli…Effects of carbon emissions on audit fees (2023)Effects of carbon emissions o…Asymmetric cost behavior: Theory, meta-analysis, and implications (2023)Asymmetric cost behavior: The…Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market (2022)Competition Effects on Audit …Multimarket Contact and Mutual Forbearance in Audit Markets (2019)Multimarket Contact and Mutua…The effect of international institutional factors on properties of accounting earnings (2000)Financial accounting information and corporate governance (2001)Earnings management and investor protection: an international comparison (2003)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The theory and practice of econometrics (1986)Handbook of Management Accounting Research (2009)Cost Behavior and Analysts’ Earnings Forecasts (2010)Employment protection legislation, adjustment costs and cross-country differences in cost behavior (2012)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)A Survey of Corporate Governance (1997)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Recent Developments in Corporate Governance: An Overview (2006)A Framework for Understanding and Researching Audit Quality (2011)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)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)Distribution of the Estimators for Autoregressive Time Series with a Unit Root (1979)Distribution of the Estimators for Autoregressive Time Series With a Unit Root (1979)The Theory of Industrial Organization (1988)Energy prices and aggregate economic activity: an interpretative survey (2002)Asymmetric Price Transmission: A Survey (2004)Oil Price Shocks and the Macroeconomy: What Has Been Learned Since 1996 (2004)Corporate Ownership Around the World (1999)Corporate governance in emerging markets: A survey (2012)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Corporate Governance in China: A Survey (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Do school ties between auditors and client executives influence audit outcomes? (2015)Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching (2016)A Review of the Archival Literature on Audit Partners (2017)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management. (1995)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)
this work references cited by second hop

References

  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 1997Do Gasoline Prices Respond Asymmetrically to Crude Oil Price Changes?1,029 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 1992Market Structure and the Nature of Price Rigidity: Evidence from the Market for Consumer Deposits690 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
  • 1990Real Rigidities and the Non-Neutrality of Money606 cited

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

  • 2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence580 cited
  • 2009Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis505 cited
  • Cited by

    • 2023Effects of carbon emissions on audit fees31 cited
    • 2025Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality28 cited
    • 2023Asymmetric cost behavior: Theory, meta-analysis, and implications23 cited
    • 2019Multimarket Contact and Mutual Forbearance in Audit Markets19 cited
    • 2022Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market18 cited