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Understanding financial auditing from a service perspective

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1985A Conceptual Model of Service Quality and Its Implications for Future Research21,635 cited
1981Auditor size and audit quality5,862 cited
1999What's your strategy for managing knowledge?4,115 cited
2007Managing the co-creation of value3,467 cited
2014A review of archival auditing research3,184 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1988Incomplete Contracts and Renegotiation1,885 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
2006Are Busy Boards Effective Monitors?1,675 cited
2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2011Value co-creation in service logic: A critical analysis1,592 cited
2002How should companies interact in business networks?1,519 cited
2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited

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2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited

Cited by

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2023The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm55 cited
2021External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis51 cited
2021Audit and the Pursuit of Dynamic Repair46 cited
2022Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection46 cited
2020Characteristics of information communication technology and audit practices: evidence from India43 cited
2023What exactly do we mean by audit quality?42 cited
2021The financial reporting system – what is it?38 cited
2019Auditing in the Public Interest: Reforming the Profession by Building on the Strengths of the Existing Accounting Firms34 cited
2021In auditor we trust: 44 years of research on the auditor-client relationship and future research directions33 cited
2022Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?32 cited
2022Understanding the Ecosystem of Enterprise Risk Governance27 cited
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2021How do audit team industry and client‐specific experience impact audit effort and audit fees?25 cited