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What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants

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References

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
2002Board Characteristics and Audit Fees*942 cited
1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
2012Business Strategy, Financial Reporting Irregularities, and Audit Effort618 cited
2018Six tips for your (systematic) literature review in business and management research516 cited
2012This Time Is the Same: Using Bank Performance in 1998 to Explain Bank Performance during the Recent Financial Crisis495 cited
1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited
2001The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution388 cited
2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 cited
1986The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence350 cited
2017Measuring Accounting Reporting Complexity with XBRL348 cited
1993Audit effort, audit fees, and the provision of nonaudit services to audit clients320 cited

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2012Client Conservatism and Auditor-Client Contracting290 cited

2012Further Evidence from Meta‐Analysis of Audit Fee Research286 cited

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