References

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• 2014A review of archival auditing research3,184 cited
• 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
• 2009On the use of instrumental variables in accounting research2,416 cited
• 2001Additional Evidence on Audit Report Lag501 cited
• 2006SOX Section 404 Material Weakness Disclosures and Audit Fees418 cited
• 2018Consequences of adopting an expanded auditor’s report in the United Kingdom382 cited
• 2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 cited
• 2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited
• 2012Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags334 cited
• 2012The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence326 cited
• 2008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states302 cited
• 2012How Much Does IFRS Cost? IFRS Adoption and Audit Fees280 cited
• 2016The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability246 cited