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Fair value and audit fees

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References

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2004Self-Selection of Auditors and Audit Pricing in Private Firms

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584 cited

2003Evidence on the Joint Determination of Audit and Non‐Audit Fees581 cited

Cited by

2015Recognition versus Disclosure of Fair Values123 cited
2016International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities109 cited
2023Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence88 cited
2021The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan70 cited
2014Fair Value Measurement in Financial Reporting65 cited
2024The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review59 cited
2014Fair value accounting for non-current assets and audit fees: Evidence from Australian companies53 cited
2016IFRS adoption and auditing: a review52 cited
2018Fair Value Measurement for Long-Lived Operating Assets: Research Evidence47 cited
2020Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry47 cited
2013Audit Fees and IAS / IFRS Adoption: Evidence from the Banking Industry43 cited
2024Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices42 cited
2021Importance of country factors for global differences in audit pricing: New empirical evidence39 cited
2020Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia37 cited
2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator37 cited
2019The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana35 cited