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The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices
16 references·0 citing·27 second hop
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices (2023)The impact of COVID-19 restrictions on au…Office Size of Big 4 Auditors and Client Restatements (2012)Office Size of Big 4 Auditors…Audit Office Size, Audit Quality, and Audit Pricing (2010)Audit Office Size, Audit Qual…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Client Importance, Institutio…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)The Impact of SOX Section 404…SOX Section 404 Material Weakness Disclosures and Audit Fees (2006)SOX Section 404 Material Weak…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Performance matched discretionary accrual measures (2005)Performance matched discretio…Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Auditor Industry Specializati…The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…Auditor independence and fee dependence (2002)Auditor independence and fee …Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Econometric Analysis of Cross Section and Panel Data (2001)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Detecting Earnings Management. (1995)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Auditor brand name reputations and industry specializations (1995)Auditor Industry Specialization and Earnings Quality (2003)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Corporate governance, accounting and finance: A review (2010)A review of archival auditing research (2014)Audit Research after Sarbanes-Oxley (2005)Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)
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References

  • 2005Performance matched discretionary accrual measures6,963 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
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
  • 2010Audit Office Size, Audit Quality, and Audit Pricing610 cited
  • 2009Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis505 cited
  • 2002Auditor independence and fee dependence440 cited
  • 2006SOX Section 404 Material Weakness Disclosures and Audit Fees418 cited
  • 2004Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing373 cited
  • 2012

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Office Size of Big 4 Auditors and Client Restatements
358 cited
  • 2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited
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