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ArticleFair value and audit fees

Igor Goncharov2013

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Articlegreen2013

Fair value and audit fees

Igor Goncharov · Edward J. Riedl · Thorsten Sellhorn

124 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 2008The law and economics of self-dealing 1980The Pricing of Audit Services: Theory and Evidence 2006What Works in Securities Laws?2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*

Cited by

2015Recognition versus Disclosure of Fair Values 2016International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities 2023Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence 2021The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan 2014Fair Value Measurement in Financial Reporting 2024The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review

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2011Joint Effect of Investor Protection and Securities Regulations on Audit Feesarticle · 11 shared references 2014Fair value accounting for non-current assets and audit fees: Evidence from Australian companiesarticle · 11 shared references 2013Auditor Choice in Politically Connected Firmsarticle · 8 shared references 2011Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?article · 8 shared references 2012Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Auditsarticle · 8 shared references 2006The determinants of the UK Big Firm premiumarticle · 8 shared references

Details

Year2013

Typearticle

Published2013-08-28

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations124

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-013-9248-5

openalex_workW3123548849

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2014Fair value accounting for non-current assets and audit fees: Evidence from Australian companies

2016IFRS adoption and auditing: a review