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Importance of country factors for global differences in audit pricing: New empirical evidence
16 references·5 citing·37 second hop
Importance of country factors for global differences in audit pricing: New empirical evidence (2021)Importance of country factors for global …A review of archival auditing research (2014)A review of archival auditing…Lost in translation? The effect of cultural values on mergers around the world (2012)Lost in translation? The effe…The law and economics of self-dealing (2008)The law and economics of self…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …What Works in Securities Laws? (2006)What Works in Securities Laws?Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…What do we know about audit quality? (2004)What do we know about audit q…The Regulation of Entry (2000)The Regulation of EntryLaw and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: Inter…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…An Index of Factorial Simplicity (1974)An Index of Factorial Simplic…Pricing firms’ biodiversity risk exposure: Empirical evidence from audit fees (2025)Pricing firms’ biodiversity r…Environmental policy and audit pricing (2024)Environmental policy and audi…Carbon emissions and audit fees: Evidence from emerging markets (2024)Carbon emissions and audit fe…The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size (2023)The determinants of audit fee…The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting (2022)The homogeneity of BIG4 audit…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)The Theory of Economic Regulation (1971)The great reversals: the politics of financial development in the twentieth century (2003)Law, finance, and economic growth in China (2005)The Economic Consequences of Legal Origins (2008)The Theory of Economic Regulation (2021)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries (1992)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)The weirdest people in the world? (2010)Little Jiffy, Mark Iv (1974)Development and validation of a scale for measuring state self-esteem. (1991)Exploratory Factor Analysis: A Guide to Best Practice (2018)
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References

  • 1981Culture's Consequences: International Differences in Work-Related Values20,532 cited
  • 1998Law and Finance17,902 cited
  • 1974An Index of Factorial Simplicity14,857 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2000The Regulation of Entry3,918 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2014A review of archival auditing research3,184 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 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
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2012Lost in translation? The effect of cultural values on mergers around the world

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  • 2024Carbon emissions and audit fees: Evidence from emerging markets23 cited
  • 2024Environmental policy and audit pricing23 cited
  • 2025Pricing firms’ biodiversity risk exposure: Empirical evidence from audit fees22 cited
  • 2023The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size21 cited
  • 2022The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting20 cited