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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
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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 fees in the alt…The impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017)The impact of audit committee…A review of archival auditing research (2014)A review of archival auditing…Further Evidence from Meta‐Analysis of Audit Fee Research (2012)Further Evidence from Meta‐An…Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees (2011)Corporate Governance Quality,…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…Financial Aspects in Corporate Governance (2009)Financial Aspects in Corporat…Cross-Listing Audit Fee Premiums: Theory and Evidence (2009)Cross-Listing Audit Fee Premi…Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees (2008)Evidence on the Impact of Int…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…Self-Selection of Auditors and Audit Pricing in Private Firms (2004)Self-Selection of Auditors an…The Association between Audit Committee Characteristics and Audit Fees (2003)The Association between Audit…Litigation risk and audit fees: evidence from UK firms cross-listed on US markets (2002)Litigation risk and audit fee…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES (2000)THE IMPACT OF BOARD COMPOSITI…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Auditor size and audit quality (1981)Agency Problems and Residual Claims (1983)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Strengthening the Financial Reporting System: Can Audit Committees Deliver? (2009)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)Audit Fees and Auditor Size: Further Evidence (1986)The theory and practice of econometrics (1986)Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings (2008)Audit Quality and Auditor Reputation: Evidence from Japan (2012)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Earnings Management During Import Relief Investigations (1991)Audit Quality: Insights from the Academic Literature (2012)Does Auditor Industry Specialization Improve Audit Quality? (2013)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)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)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Limited-dependent and qualitative variables in econometrics (1983)Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Corporate social responsibility in the banking industry: Motives and financial performance (2013)A Survey of Corporate Governance (1997)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)The Corporate Governance Effects of Audit Committees (2004)On the constitution of audit committee effectiveness (2005)
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References

  • 2014A review of archival auditing research3,184 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2003The Association between Audit Committee Characteristics and Audit Fees703 cited
  • 2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
  • 2002Litigation risk and audit fees: evidence from UK firms cross-listed on US markets539 cited
  • 2009Financial Aspects in Corporate Governance373 cited
  • 2011Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees349 cited
  • 2000THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES342 cited
  • 2009Cross-Listing Audit Fee Premiums: Theory and Evidence312 cited
  • 2012Further Evidence from Meta‐Analysis of Audit Fee Research286 cited
  • 2008Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees263 cited

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  • 2017The impact of audit committee expertise on audit quality: Evidence from UK audit fees260 cited
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