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Cited by

• 2009Impact of IFRS Transition on Audit and Non-Audit Fees: Evidence from Small and Medium-Sized Listed Companies in Finland38 cited
• 2012Japan's Big 3 Firms' Response to Clients' Business Risk: Greater Audit Effort or Higher Audit Fees?37 cited
• 2003Non-Audit Services and Auditor Independence: New Zealand Evidence37 cited
• 2006Audit Programs and Audit Risk: A Study of Japanese Practice36 cited
• 2005Information Systems Risk and Audit Planning33 cited
• 2015Audit quality: does gender composition of audit firms matter?31 cited
• 2011Client Risk Factors and Audit Resource Allocation Decisions31 cited
• 2012The Competitive Advantage of Audit Support Systems: The Relationship between Extent of Structure and Audit Pricing30 cited
• 2012Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?30 cited
• 2020Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market23 cited
• 2005System Controls Reliability and Assessment Effort23 cited
• 2019The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees20 cited
• 2007Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field20 cited
• 2011