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Imperfect competition in audit markets and its effect on the demand for audit-related services
10 references·10 citing·43 second hop
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(1990)Audit Pricing and Independenc…The Theory of Industrial Organization (1988)The Theory of Industrial Orga…Matching: Finding a Partner for Life or Otherwise (1988)Matching: Finding a Partner f…Comparison of Audit Methodologies of Large Accounting Firms (1986)Comparison of Audit Methodolo…Audit technology and preferences for auditing standards (1986)Audit technology and preferen…Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares (1982)Audit Industry Dynamics: Fact…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Auditor Style and Financial Reporting Similarity (2020)Auditor Style and Financial R…The application of citation count regression to identify important papers in the literature on non-audit fees (2018)The application of citation c…Government and managerial influence on auditor switching under partial privatization (2014)Government and managerial inf…Auditor Industry Specialization, Service Bundling, and Partner Effects in a Mining-Dominated City (2014)Auditor Industry Specializati…The effect of concentration and regulation on audit fees: An application of panel data techniques (2013)The effect of concentration a…Quasirentenmodell und Honorare für Abschlussprüfungen in Deutschland – eine empirische Analyse (2009)Quasirentenmodell und Honorar…Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study (2004)Referral as a determining fac…Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Nonaudit Services (2004)Audit Regulation, Audit Quali…An Examination of Substitution among Monitoring Devices: The Case of Internal and External Audit Expenditures (2000)An Examination of Substitutio…The Effect of Alternative Judicial Systems and Settlement on Auditing (1998)The Effect of Alternative Jud…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Positive Accounting Theory (1985)ROLE OF INDIVIDUAL ATTACHMENTS IN THE DISSOLUTION OF INTERORGANIZATIONAL RELATIONSHIPS. 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(1978)The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)Organizational culture in public accounting: Size, technology, rank, and functional area (1992)“Real-izing” the benefits of new technologies as a source of audit evidence: An interpretive field study (1996)Twenty-Five Years of Audit Deregulation and Re-Regulation: What Does it Mean for 2005 and Beyond? (2005)The Economies of Scale (1958)The Pricing of Audit Services: Theory and Evidence (1980)Audit quality and the going-concern decision-making process: Spanish evidence (2004)Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities (2008)Performance Pressure as a Double-edged Sword (2012)An Analysis of Auditor Litigation and Audit Service Quality. (1988)Mandatory rotation of company auditors: A critical examination (1997)The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching (2005)The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship (2010)Audit Fees and Auditor Size: Further Evidence (1986)A Political–economic Analysis of Auditor Reporting and Auditor Switches (2006)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)A Model of Growth Through Creative Destruction (1992)General purpose technologies ‘Engines of growth’? (1995)International Norm Dynamics and Political Change (1998)Sequential Belief Revision in Auditing. (1988)Long-Term Trends in Audit Fees (2001)The apparatus of fraud risk (2012)
this work references cited by second hop

References

  • 1988The Theory of Industrial Organization8,578 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1990The market for audit services448 cited
  • 1990Audit Pricing and Independence.324 cited
  • 1991Informationally motivated auditor replacement305 cited
  • 1988Matching: Finding a Partner for Life or Otherwise253 cited
  • 1992Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches185 cited
  • 1986Comparison of Audit Methodologies of Large Accounting Firms168 cited
  • 1982Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares151 cited
  • 1986Audit technology and preferences for auditing standards124 cited

Cited by

  • 2020Auditor Style and Financial Reporting Similarity45 cited
  • 2014Government and managerial influence on auditor switching under partial privatization42 cited
  • 2013The effect of concentration and regulation on audit fees: An application of panel data techniques40 cited
  • 2004Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study30 cited
  • 2000An Examination of Substitution among Monitoring Devices: The Case of Internal and External Audit Expenditures

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29 cited
  • 1998The Effect of Alternative Judicial Systems and Settlement on Auditing24 cited
  • 2014Auditor Industry Specialization, Service Bundling, and Partner Effects in a Mining-Dominated City21 cited
  • 2009Quasirentenmodell und Honorare für Abschlussprüfungen in Deutschland – eine empirische Analyse19 cited
  • 2018The application of citation count regression to identify important papers in the literature on non-audit fees18 cited
  • 2004Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Nonaudit Services17 cited