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The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran
16 references·3 citing·36 second hop
The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran (2019)The impact of financial crisis on audit q…Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Audit Reporting for Going-Con…Audit Office Size, Audit Quality, and Audit Pricing (2010)Audit Office Size, Audit Qual…Financial crisis and the silence of the auditors (2009)Financial crisis and the sile…Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Audit pricing, legal liabilit…The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)The joint determination of au…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The impact of audit members' self-esteem and narcissism on organizational knowledge sharing among audit firms (2023)The impact of audit members' …Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings (2023)Audit Quality, Institutional …The Impact of Islamic Banking Corporate Governance on Green Banking (2022)The Impact of Islamic Banking…Auditor size and audit quality (1981)Separation of Ownership and Control (1983)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Agency Problems and the Theory of the Firm (1980)The Association between Audit Committee Characteristics and Audit Fees (2003)Audit Quality: Insights from the Academic Literature (2012)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)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Corporate governance, accounting and finance: A review (2010)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
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References

  • 1985Positive Accounting Theory5,837 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
  • 2010Audit Office Size, Audit Quality, and Audit Pricing610 cited
  • 2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence580 cited
  • 2009Financial crisis and the silence of the auditors499 cited
  • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

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362 cited
  • 2006The joint determination of audit fees, non-audit fees, and abnormal accruals360 cited
  • Cited by

    • 2022The Impact of Islamic Banking Corporate Governance on Green Banking30 cited
    • 2023Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings23 cited
    • 2023The impact of audit members' self-esteem and narcissism on organizational knowledge sharing among audit firms17 cited