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Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets
16 references·13 citing·36 second hop
Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets (2008)Dual-Class Shares and Audit Pricing: Evid…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Corporate disclosures by family firms (2007)Corporate disclosures by fami…Founding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …The Association between Audit Committee Characteristics and Audit Fees (2003)The Association between Audit…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…One share-one vote and the market for corporate control (1988)One share-one vote and the ma…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Income smoothing and audit fees (2021)Income smoothing and audit fe…The effect of family control on audit fees during financial crisis (2020)The effect of family control …Industry tournament incentives and audit fees (2020)Industry tournament incentive…Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms (2020)Auditors and the Principal-Pr…Does proximity to corporate headquarters enhance directors' monitoring effectiveness? A look at financial reporting quality (2018)Does proximity to corporate h…Monitoring function of the board and audit fees: contingent upon ownership concentration (2017)Monitoring function of the bo…An empirical test of SEC enforcement in the audit market (2017)An empirical test of SEC enfo…Insider Ownership and Financial Analysts’ Information Environment: Evidence From Dual-Class Firms (2016)Insider Ownership and Financi…Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model (2016)Blockholders’ Ownership and A…Corporate Governance, Principal-Principal Agency Conflicts, And Disclosure (2014)Corporate Governance, Princip…Audit Pricing and Nature of Controlling Shareholders: Evidence from France (2012)Audit Pricing and Nature of C…The pricing of industry specialisation by auditors in New Zealand (2011)The pricing of industry speci…Auditor Resignation and Firm Ownership Structure (2011)Auditor Resignation and Firm …What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)The quality of accounting information in politically connected firms (2010)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The market for corporate control (1983)Large Shareholders and Corporate Control (1986)Venture capital and the structure of capital markets: banks versus stock markets (1998)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1999)The Economic Consequences of Legal Origins (2008)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
this work references cited by second hop

References

  • 1997Legal Determinants of External Finance9,776 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1988One share-one vote and the market for corporate control1,342 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • 2007Corporate disclosures by family firms1,090 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
  • 2003The Association between Audit Committee Characteristics and Audit Fees

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703 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • Cited by

    • 2012Audit Pricing and Nature of Controlling Shareholders: Evidence from France55 cited
    • 2016Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model54 cited
    • 2011The pricing of industry specialisation by auditors in New Zealand47 cited
    • 2011Auditor Resignation and Firm Ownership Structure35 cited
    • 2014Corporate Governance, Principal-Principal Agency Conflicts, And Disclosure29 cited
    • 2017Monitoring function of the board and audit fees: contingent upon ownership concentration29 cited
    • 2020Industry tournament incentives and audit fees27 cited
    • 2020Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms27 cited
    • 2020The effect of family control on audit fees during financial crisis24 cited
    • 2018Does proximity to corporate headquarters enhance directors' monitoring effectiveness? A look at financial reporting quality23 cited
    • 2021Income smoothing and audit fees23 cited
    • 2016Insider Ownership and Financial Analysts’ Information Environment: Evidence From Dual-Class Firms22 cited
    • 2017An empirical test of SEC enforcement in the audit market21 cited