IDEAS home Printed from https://ideas.repec.org/r/eee/jaecon/v20y1995i3p297-322.html
   My bibliography  Save this item

Auditor brand name reputations and industry specializations

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Laurence Kranich & Andrés Perea & Hans Peters, 2005. "Core Concepts For Dynamic Tu Games," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 7(01), pages 43-61.
  2. Kane, Gregory D. & Velury, Uma, 2004. "The role of institutional ownership in the market for auditing services: an empirical investigation," Journal of Business Research, Elsevier, vol. 57(9), pages 976-983, September.
  3. Ju Ryum Chung & Eun Jung Cho & Ho-Young Lee & Myungsoo Son, 2017. "The impact of labour unions on external auditor selection and audit scope: evidence from the Korean market," Applied Economics, Taylor & Francis Journals, vol. 49(48), pages 4833-4850, October.
  4. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
  5. Scott Whisenant & Srinivasan Sankaraguruswamy & K. Raghunandan, 2003. "Evidence on the Joint Determination of Audit and Non‐Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 721-744, September.
  6. Chen, Long & Krishnan, Gopal V. & Yu, Wei, 2018. "The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality," Advances in accounting, Elsevier, vol. 43(C), pages 14-31.
  7. Jere R. Francis & Jagan Krishnan, 1999. "Accounting Accruals and Auditor Reporting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 16(1), pages 135-165, March.
  8. D'Agosto, Elena, 2007. "Auditing Issues across Countries: an Explorative Approach to the Regulation Framework," MPRA Paper 50989, University Library of Munich, Germany.
  9. Vanessa Carvalho Pereira & Antonio Gualberto Pereira & José Sérgio Casé Oliveira, 2023. "Influence of ownership structure on the choice of Big Four independent auditors," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 316-326, September.
  10. Abidin, Shamharir & Beattie, Vivien & Goodacre, Alan, 2010. "Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003," The British Accounting Review, Elsevier, vol. 42(3), pages 187-206.
  11. Kanagaretnam, Kiridaran & Krishnan, Gopal V. & Lobo, Gerald J., 2009. "Is the market valuation of banks' loan loss provision conditional on auditor reputation?," Journal of Banking & Finance, Elsevier, vol. 33(6), pages 1039-1047, June.
  12. Kim Ittonen & Karla Johnstone & Emma-Riikka Myllym�ki, 2015. "Audit Partner Public-Client Specialisation and Client Abnormal Accruals," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 607-633, September.
  13. Wael Almaqoushi & Ronan Powell, 2021. "Audit committee quality indices, reporting quality and firm value," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 185-229, January.
  14. Yang Xu & Elizabeth Carson & Neil Fargher & Liwei Jiang, 2013. "Responses by Australian auditors to the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 301-338, March.
  15. Ananda R. Ganguly & Joshua Herbold & Mark E. Peecher, 2007. "Assurer Reputation for Competence in a Multiservice Context," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 133-170, March.
  16. Santanu Mitra & Mahmud Hossain & Donald Deis, 2007. "The empirical relationship between ownership characteristics and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 257-285, April.
  17. Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2010. "Auditor reputation and earnings management: International evidence from the banking industry," Journal of Banking & Finance, Elsevier, vol. 34(10), pages 2318-2327, October.
  18. K. A. Houghton & C. Dolley & C. A. Jubb & K. M. Chong, 2002. "Jurisdictional Differences in Contracting Out GBE Audits: The Impact on Audit Pricing," Australian Accounting Review, CPA Australia, vol. 12(28), pages 50-57, November.
  19. Hui Chen & Bjorn N. Jorgensen, 2018. "Market Exit Through Divestment—The Effect of Accounting Bias on Competition," Management Science, INFORMS, vol. 64(1), pages 164-177, January.
  20. Roger Simnett & Arnold Wright, 2005. "The portfolio of knowledge required by industry specialist auditors," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 87-101.
  21. Deqiu Chen & Li Li & Xuejiao Liu & Gerald J. Lobo, 2018. "Social Trust and Auditor Reporting Conservatism," Journal of Business Ethics, Springer, vol. 153(4), pages 1083-1108, December.
  22. Ferguson, Andrew & Lam, Peter & Ma, Nelson, 2018. "Market reactions to auditor switches under regulatory consent and market driven regimes," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 197-215.
  23. Reynolds, J. Kenneth & Francis, Jere R., 2000. "Does size matter? The influence of large clients on office-level auditor reporting decisions," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 375-400, December.
  24. Marc Eulerich & Christian Lohmann, 2022. "Information Asymmetries and Intra-Company Monitoring: an Empirical Analysis of Nonlinear Relationships Between Company Characteristics and the Size of the Internal Audit Function," Schmalenbach Journal of Business Research, Springer, vol. 74(1), pages 103-127, March.
  25. Andrew Ferguson & Donald Stokes, 2002. "Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post†Big 8 and Big 6 Mergers," Contemporary Accounting Research, John Wiley & Sons, vol. 19(1), pages 77-110, March.
  26. Brocheler, Vera & Maijoor, Steven & van Witteloostuijn, Arjen, 2004. "Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 627-646, October.
  27. Joseph P. H. Fan & T.J. Wong, 2001. "Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia," William Davidson Institute Working Papers Series 400, William Davidson Institute at the University of Michigan.
  28. Schelleman, C.C.M., 2001. "Determinants of the profitability of audit engagements : an empirical study," Research Memorandum 037, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  29. Fei Hou & Fangnan Liao & Jie Liu & Hao Xiong, 2019. "Signing Auditors’ Foreign Experience and Debt Financing Costs: Evidence for Sustainability of Chinese Listed Companies," Sustainability, MDPI, vol. 11(23), pages 1-19, November.
  30. Raghunandan, K. & Rama, Dasaratha V. & Riccardi, William N., 2019. "Audits of the largest clients by industry," Advances in accounting, Elsevier, vol. 47(C).
  31. Fukukawa, Hironori & 福川, 裕徳 & Karube, Masaru & 軽部, 大, 2013. "Personal Knowledge of Audit Partners and Organizational Knowledge of Audit Firms and the Impact on Audit Fees," IIR Working Paper 13-06, Institute of Innovation Research, Hitotsubashi University.
  32. Chu, Ling & Simunic, Dan A. & Ye, Minlei & Zhang, Ping, 2018. "Transaction costs and competition among audit firms in local markets," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 129-147.
  33. Fang Sun & Fengyun Wu, 2023. "The Impact Of Debt Structure On Auditorchoice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 105-115.
  34. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 461-499.
  35. Nathan R. Berglund, 2020. "Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1914-1951, September.
  36. Graham, Michael & Walter, Terry S. & Yawson, Alfred & Zhang, Huizhong, 2017. "The value-added role of industry specialist advisors in M&As," Journal of Banking & Finance, Elsevier, vol. 81(C), pages 81-104.
  37. Francis, Jere R., 2023. "Going big, going small: A perspective on strategies for researching audit quality," The British Accounting Review, Elsevier, vol. 55(2).
  38. Bliss, Mark A. & Gul, Ferdinand A. & Majid, Abdul, 2011. "Do political connections affect the role of independent audit committees and CEO Duality? Some evidence from Malaysian audit pricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(2), pages 82-98.
  39. Mary Kehinde Salawu, 2017. "Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(8), pages 191-203, August.
  40. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
  41. Win Chou & Dominica Lee, 2005. "Panel Cointegration Analysis of Audit Pricing Model," Review of Quantitative Finance and Accounting, Springer, vol. 24(4), pages 423-439, June.
  42. Yiqing Tan, 2021. "Industry tournament incentives and audit fees," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 587-612, March.
  43. Fatima Alali, 2011. "Audit fees and discretionary accruals: compensation structure effect," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 90-113, January.
  44. Chang, Yu-Shan & Chiang, Chia-Yu & Liu, Li-Lin (Sunny) & Xie, Xinmei (Lucy), 2019. "Audit partner independence and business affiliation: evidence from Taiwan," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
  45. Andrew McLennan & In-Uck Park, 2016. "The market for liars: Reputation and auditor honesty," International Journal of Economic Theory, The International Society for Economic Theory, vol. 12(1), pages 49-66, March.
  46. Aree Saeed MUSTAFA & Luqman Muhammed SAEED & Nishtiman Hashim MOHAMMED, 2018. "Auditor Selection in Borsa Istanbul," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 599-599.
  47. Nurul Nazlia Jamil, 2020. "The Power of Political Connections: Review on the Impacts of Audit Committee and Corporate Governance," Journal of Public Administration and Governance, Macrothink Institute, vol. 10(1), pages 333347-3333, December.
  48. Chahine, Salim & Filatotchev, Igor, 2011. "The effects of corporate governance and audit and non-audit fees on IPO Value," The British Accounting Review, Elsevier, vol. 43(3), pages 155-172.
  49. Astrid Rudyanto, 2017. "Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia," GATR Journals afr147, Global Academy of Training and Research (GATR) Enterprise.
  50. Hye‐Jeong Nam, 2018. "The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea," Australian Accounting Review, CPA Australia, vol. 28(4), pages 512-524, December.
  51. Louis, Henock, 2005. "Acquirers' abnormal returns and the non-Big 4 auditor clientele effect," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 75-99, December.
  52. Ann Vanstraelen, 2000. "Impact of renewable long-term audit mandates on audit quality," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 419-442.
  53. Pamela Kent, 2011. "The decision to outsource management advisory services," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(8), pages 672-696, September.
  54. Roger Simnett & Peter Luckett & Arnold M. Wright, 2000. "The Development of Specialist Industry Knowledge in Government Auditing," Australian Accounting Review, CPA Australia, vol. 10(20), pages 35-45, March.
  55. Muhammad Shahin Miah & Haiyan Jiang & Asheq Rahman & Warwick Stent, 2023. "The impact of IFRS complexity on analyst forecast properties: The moderating role of high quality audit," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 902-928, January.
  56. De Beelde, Ignace, 1997. "An exploratory investigation of industry specialization of large audit firms," The International Journal of Accounting, Elsevier, vol. 32(3), pages 337-355.
  57. Ignace de Beedle & Nathalie Gonthier-Besacier & Alain Mikol, 2003. "Le développement des grands cabinets anglo-saxons d'audit en France," Post-Print halshs-00582758, HAL.
  58. Charles Piot, 2004. "Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 151-169, March.
  59. Waymond Rodgers & Andrés Guiral & José Gonzalo, 2009. "Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based," Journal of Business Ethics, Springer, vol. 86(3), pages 347-361, May.
  60. van Lent, L.A.G.M., 1996. "The Economics of an Audit Frm : The Case of KPMG in the Netherlands," Research Memorandum 730, Tilburg University, School of Economics and Management.
  61. Kiridaran Kanagaretnam & Gopal V. Krishnan & Gerald J. Lobo & Robert Mathieu, 2011. "Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses," Accounting Perspectives, John Wiley & Sons, vol. 10(3), pages 161-193, September.
  62. Pinprapa Sangchan & Ahsan Habib & Haiyan Jiang & Md. Borhan Uddin Bhuiyan, 2020. "Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry," Australian Accounting Review, CPA Australia, vol. 30(2), pages 123-143, June.
  63. Achraf Haddad, 2023. "Impact of financial development initiatives on the banks’ financial performance: comparative study in the stakeholders’ theory framework," SN Business & Economics, Springer, vol. 3(1), pages 1-27, January.
  64. Eunice S. Khoo & Youngdeok Lim & Gary S. Monroe, 2020. "Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process," Abacus, Accounting Foundation, University of Sydney, vol. 56(3), pages 348-406, September.
  65. Dody Hapsoro & Tiara Rani Santoso, 2018. "Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor's Reputation on Giving Going Concern Opinion?," International Journal of Economics and Financial Issues, Econjournals, vol. 8(1), pages 143-152.
  66. Xin Chang & André F. Gygax & Elaine Oon & Hong Feng Zhang, 2008. "Audit quality, auditor compensation and initial public offering underpricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 391-416, September.
  67. Nahla Abdulrahman Mohammed Raweh & Hasnah Kamardin & Mazrah Malik @ Malek & Abdulwahid Ahmed Hashed Abdullah, 2021. "The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(1), pages 90-103, January.
  68. Keith Houghton & Christine Jubb, 2003. "Market Competition and Auditor Independence," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 10(3), pages 213-228.
  69. Peta Stevenson-Clarke & Allan Hodgson, 2005. "Estimating the Value Added by Big 8/6/5 Auditors Using Earnings and Cash Response Coefficients," Accounting Research Journal, Emerald Group Publishing, vol. 18(1), pages 21-33, June.
  70. Zhi-Yuan Feng & Hua-Wei Huang & Mai Dao, 2020. "U.S. Big 4 and Local Auditors in the China Initial Public Offering Market," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 22(04), pages 1-29, January.
  71. Jennifer K. Howard & Myungsoo Son & Hakjoon Song, 2023. "Shareholders’ Perception of Auditor Type and Timing of Auditor Engagement: Evidence from Auditor Ratification," Australian Accounting Review, CPA Australia, vol. 33(3), pages 284-301, September.
  72. Karl E. Hackenbrack & Chris E. Hogan, 2002. "Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change," Contemporary Accounting Research, John Wiley & Sons, vol. 19(2), pages 195-223, June.
  73. Bremert, Michael & Voeller, Dennis & Zein, Nicole, 2007. "Interdependencies between Elements of Governance and Auditing : Evidence from Germany," Papers 07-76, Sonderforschungsbreich 504.
  74. Chung-Cheng Yang & Jianxiong Chen & Wen-Chi Yang, 2021. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
  75. Pascal Dumontier & Sonda Chtourou & Soumaya Ayedi, 2006. "La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien," Post-Print halshs-00548115, HAL.
  76. Alhassan Musah, 2017. "Determinants of Audit fees in a Developing Economy: Evidence from Ghana," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(11), pages 716-730, November.
  77. Jaggi, Bikki & Low, Pek Yee, 2011. "Joint Effect of Investor Protection and Securities Regulations on Audit Fees," The International Journal of Accounting, Elsevier, vol. 46(3), pages 241-270, September.
  78. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
  79. Herings, P.J.J. & Kubler, F., 2000. "Computing equilibria in finance economies," Research Memorandum 022, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  80. Aloke Ghosh & Steven Lustgarten, 2006. "Pricing of Initial Audit Engagements by Large and Small Audit Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 333-368, June.
  81. Manuel Cano Rodríguez & Santiago Sánchez Alegría, 2012. "The value of audit quality in public and private companies: evidence from Spain," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(4), pages 683-706, November.
  82. Chee‐Yeow Lim & Hun‐Tong Tan, 2008. "Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 199-246, March.
  83. Cheng Y Lai & Yang Li & Yaowen Shan & Stephen Taylor, 2013. "Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 491-521, December.
  84. Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
  85. Gad Jacek, 2023. "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(1), pages 32-45, March.
  86. Yi-Fang Yang & Lee-Wen Yang & Min-Ning Lee, 2015. "Service Quality, Size, And Performance Of Audit Firms: Consideration Of Market Segments And Business Strategies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(4), pages 51-66.
  87. Comprix, Joseph & Huang, Huichi, 2015. "Does auditor size matter? Evidence from small audit firms," Advances in accounting, Elsevier, vol. 31(1), pages 11-20.
  88. David F. Larcker & Scott A. Richardson, 2004. "Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance," Journal of Accounting Research, Wiley Blackwell, vol. 42(3), pages 625-658, June.
  89. Joseph Weber & Michael Willenborg, 2003. "Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings," Journal of Accounting Research, Wiley Blackwell, vol. 41(4), pages 681-720, September.
  90. Jeffery W. Gunther & Robert R. Moore, 2002. "Auditing the auditors: oversight or overkill?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, vol. 1(5).
  91. Huang, Robin Hui & Zhang, Linhan, 2023. "The effects of reputational sanctions on culpable firms: Evidence from China’s stock markets," International Review of Law and Economics, Elsevier, vol. 75(C).
  92. Kim, Oksana, 2021. "The impact of economic sanctions on audit pricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  93. Tom Van Caneghem, 2004. "The impact of audit quality on earnings rounding-up behaviour: some UK evidence," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 771-786.
  94. Lee, Cheol & Park, Myung S., 2013. "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, vol. 29(2), pages 218-231.
  95. Andrew von Nordenflycht, 2011. "Firm Size and Industry Structure Under Human Capital Intensity: Insights from the Evolution of the Global Advertising Industry," Organization Science, INFORMS, vol. 22(1), pages 141-157, February.
  96. Brähler, Gernot & Brune, Philipp & Göttsche, Max, 2011. "Determinanten der Prüfungshonorare von Unternehmen aus der Medienbranche - eine empirische Untersuchung unter Einsatz einer Regressionsanalyse," Ilmenauer Schriften zur Betriebswirtschaftslehre, Technische Universität Ilmenau, Institut für Betriebswirtschaftslehre, volume 9, number 92011.
  97. Jerry Sun & Guoping Liu, 2011. "Client-specific litigation risk and audit quality differentiation," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(4), pages 300-316, April.
  98. Rajiv D. Banker & Hsihui Chang & Ram Natarajan, 2005. "Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry," Management Science, INFORMS, vol. 51(2), pages 291-304, February.
  99. Taylor, Mark H. & Simon, Daniel T., 1999. "Determinants of audit fees: the importance of litigation, disclosure, and regulatory burdens in audit engagements in 20 countries," The International Journal of Accounting, Elsevier, vol. 34(3), pages 375-388, August.
  100. Johannes Hörner, 2002. "Reputation and Competition," American Economic Review, American Economic Association, vol. 92(3), pages 644-663, June.
  101. Eun Jung Cho & Ju Ryum Chung & Ho-Young Lee, 2019. "The Role of Labor Unions in Corporate Transparency: Focusing on the Role of Governance in Auditor Change Process," Sustainability, MDPI, vol. 11(9), pages 1-21, May.
  102. Aladdin Dwekat & Zeena Mardawi & Islam Abdeljawad, 2018. "Corporate Governance and Auditor Quality Choice: Evidence from Palestinian Corporations," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 47-53.
  103. Kwang Wuk Oh & Seok Woo Jeong & Seon Mi Kim & Seung Weon Yoo, 2017. "The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case," Australian Accounting Review, CPA Australia, vol. 27(4), pages 421-441, December.
  104. Tom Caneghem & Geert Campenhout, 2012. "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, vol. 39(2), pages 341-358, September.
  105. Lee, Hua & Lee, Hsien-Li & Wang, Chen-Chin, 2017. "Engagement partner specialization and corporate disclosure transparency," The International Journal of Accounting, Elsevier, vol. 52(4), pages 354-369.
  106. Kenneth J. Reichelt & Dechun Wang, 2010. "National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 647-686, June.
  107. Wang, Qian & Wong, T.J. & Xia, Lijun, 2008. "State ownership, the institutional environment, and auditor choice: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 112-134, September.
  108. Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
  109. Hossain, Mahmud & Mitra, Santanu & Rezaee, Zabihollah, 2014. "Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 40-53.
  110. Stefan Sundgren & Tobias Svanström, 2013. "Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises," Accounting and Business Research, Taylor & Francis Journals, vol. 43(1), pages 31-55, February.
  111. Lai, Kam-Wah, 2013. "Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients," The International Journal of Accounting, Elsevier, vol. 48(4), pages 495-524.
  112. Jinghui Sun & Liuchuang Li & Baolei Qi, 2022. "Financial statement comparability and audit pricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(5), pages 4631-4661, December.
  113. Lasse Niemi, 2004. "Auditor size and audit pricing: evidence from small audit firms," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 541-560.
  114. Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016. "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 195-215, February.
  115. James Ross Booth & Lena Chua Booth & Daniel Deli, 2012. "Managerial Incentives and Audit Fees: Evidence from the Mutual Fund Industry," Accounting and Finance Research, Sciedu Press, vol. 1(1), pages 1-76, May.
  116. Nathaniel M. Stephens, 2011. "External auditor characteristics and internal control reporting under SOX section 302," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 114-129, January.
  117. Johnson, Elizabeth & Reichelt, Kenneth J. & Soileau, Jared S., 2018. "No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 106-126.
  118. TINA M. Jose Vega & Dennis M. López, 2012. "Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees," Working Papers 0023, College of Business, University of Texas at San Antonio.
  119. Li-Jen He, 2021. "Does Industry Specialist Auditor Provide More Insights in Their audit report? An Empirical Study of Key Audit Matters Section," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 11(5), pages 1-4.
  120. S. Verbruggen & J. Christiaens & A. Reheul & T. Van Caneghem, 2011. "Audit pricing in a reformed nonprofit market," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/764, Ghent University, Faculty of Economics and Business Administration.
  121. Mahdi Salehi & Ali Mansoury, 2009. "Firm Size, Audit Regulation and Fraud Detection: Empirical Evidence from Iran," Management, University of Primorska, Faculty of Management Koper, vol. 4(1), pages 5-19.
  122. Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
  123. Reheul, Anne-Mie & Van Caneghem, Tom & Verbruggen, Sandra, 2011. "Auditor choice in the Belgian nonprofit sector: a behavioral perspective," Working Papers 2011/36, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
  124. Inder K. Khurana & K. K. Raman, 2006. "Do Investors Care about the Auditor's Economic Dependence on the Client?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 977-1016, December.
  125. Magnis, Chris & Iatridis, George Emmanuel, 2017. "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 338-357.
  126. Michael Firth & Thomas Lau, 2004. "Audit pricing following mergers of accounting practices: evidence from Hong Kong," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 201-213.
  127. Jong†Hag Choi & T. J. Wong, 2007. "Auditors' Governance Functions and Legal Environments: An International Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 13-46, March.
  128. Srinidhi, Bin & Lim, Chee Yeow & Hossain, Mahmud, 2009. "Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 34-46.
  129. Brennan, Niamh & Kelly, John, 2007. "A study of whistleblowing among trainee auditors," The British Accounting Review, Elsevier, vol. 39(1), pages 61-87.
  130. Lai, Kam-Wah, 2019. "Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  131. Jeffrey R. Cohen & Gregory M. Trompeter, 1998. "An Examination of Factors Affecting Audit Practice Development," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 481-504, December.
  132. Banker, Rajiv D. & Chang, Hsihui & Cunningham, Reba, 2003. "The public accounting industry production function," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 255-281, June.
  133. Valbona Cinaj & Rebeka Ribaj, 2020. "The Independence of Banks Internal Auditors from Banks’ Executives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 846-852, December.
  134. Pittman, Jeffrey A. & Fortin, Steve, 2004. "Auditor choice and the cost of debt capital for newly public firms," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 113-136, February.
  135. MohammadRezaei, Fakhroddin & Mohd-Saleh, Norman & Ahmed, Kamran, 2018. "Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views," The International Journal of Accounting, Elsevier, vol. 53(4), pages 295-313.
  136. Santanu Mitra & Bikki Jaggi & Talal Al-Hayale, 2019. "Managerial overconfidence, ability, firm-governance and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 52(3), pages 841-870, April.
  137. Stuart, Iris & Shin, Yong-Chul & Cram, Donald P. & Karan, Vijay, 2013. "Review of choice-based, matched, and other stratified sample studies in auditing research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 88-113.
  138. Srinivasan Krishnamurthy & Jian Zhou & Nan Zhou, 2006. "Auditor Reputation, Auditor Independence, and the Stock†Market Impact of Andersen's Indictment on Its Client Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 465-490, June.
  139. Yuan, Rongli & Cheng, Yingli & Ye, Kangtao, 2016. "Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy," The International Journal of Accounting, Elsevier, vol. 51(2), pages 217-239.
  140. Andrew Ferguson, 2005. "A Review of Australian Audit Pricing Literature," Accounting Research Journal, Emerald Group Publishing, vol. 18(2), pages 54-62, September.
  141. Savita Sahay & Harry ZviDavis & Meyer Peikes, 2012. "Earnings Management and Auditor Quality," Accounting and Finance Research, Sciedu Press, vol. 1(1), pages 1-38, May.
  142. Angela Hecimovic & Nonna Martinov-Bennie, 2011. "The Differential Impact of the Force of Law Australian Auditing Standards," Australian Accounting Review, CPA Australia, vol. 21(2), pages 183-192, June.
  143. Xingqiang Du & Xu Li & Xuejiao Liu & Shaojuan Lai, 2018. "Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China," Journal of Business Ethics, Springer, vol. 152(2), pages 365-392, October.
  144. Saibal Ghosh, 2011. "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(4), pages 350-369, April.
  145. Timothy B. Bell & Rajib Doogar & Ira Solomon, 2008. "Audit Labor Usage and Fees under Business Risk Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 729-760, September.
  146. Yi-Hsing Liao & Pih-Shuw Chen & Teng-Sheng Sang & Chia-Hsuan Tseng, 2020. "Does Client Importance Matter to Book-Tax Differences?," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(5), pages 1-17.
  147. Gul, Ferdinand A. & Fung, Simon Yu Kit & Jaggi, Bikki, 2009. "Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 265-287, June.
  148. Michael Peel & Roydon Roberts, 2003. "Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market," Accounting and Business Research, Taylor & Francis Journals, vol. 33(3), pages 207-233.
  149. Khaled Abdulwahab Alzeaideen & Sara Zakaria AL-Rawash, 2018. "The Effect of Ownership Structure and Corporate Debt on Audit Quality: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 51-58.
  150. Maarten Corten & Tensie Steijvers & Nadine Lybaert & Céline Coeckelbergs, 2021. "The Influence of the CEO on Auditor Choice in Private Firms: An Interplay of Willingness and Ability," Sustainability, MDPI, vol. 13(12), pages 1-19, June.
  151. Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul, 2015. "Corporate ethics and auditor choice – international evidence," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 57-65.
  152. Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
  153. Heidi Vander Bauwhede & Marleen Willekens, 2004. "Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 501-522.
  154. Bruce K. Behn & Joseph V. Carcello & Dana R. Hermanson & Roger H. Hermanson, 1999. "Client Satisfaction and Big 6 Audit Fees," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 587-608, December.
  155. Yan Luo & Steven E. Salterio, 2021. "Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 109-143, March.
  156. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business.
  157. Gul, Ferdinand A. & L. Tsui, Judy S., 1997. "A test of the free cash flow and debt monitoring hypotheses:: Evidence from audit pricing," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 219-237, December.
  158. Alan Kilgore & Renee Radich & Graeme Harrison, 2011. "The Relative Importance of Audit Quality Attributes," Australian Accounting Review, CPA Australia, vol. 21(3), pages 253-265, September.
  159. Shokrollah Khajavi & Akbar Zare, 2016. "The Effect of Audit Quality on Stock Crash Risk in Tehran Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 6(1), pages 20-25.
  160. Chang, Hsihui & Choy, Hiu Lam & Cooper, William W. & Parker, Barnett R. & Ruefli, Timothy W., 2009. "Measuring productivity growth, technical progress, and efficiency changes of CPA firms prior to, and following the Sarbanes-Oxley Act," Socio-Economic Planning Sciences, Elsevier, vol. 43(4), pages 221-228, December.
  161. Sherry Fang Li & Sherry Fang Li, 2020. "Cost Of Debt And Auditor Choice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 35-44.
  162. Chang, Hsihui & Choy, Hiu Lam & Cooper, William W. & Ruefli, Timothy W., 2009. "Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act," Omega, Elsevier, vol. 37(5), pages 951-960, October.
  163. Win Lin Chou & Dominica Suk‐Yee Lee, 2003. "Cointegration Analysis of Audit Pricing Model: A Panel Unit Root Test Approach," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(7‐8), pages 1141-1164, September.
  164. Joseph Gerakos & Chad Syverson, 2015. "Competition in the Audit Market: Policy Implications," Journal of Accounting Research, Wiley Blackwell, vol. 53(4), pages 725-775, September.
  165. Rusmin Rusmin, 2010. "Auditor quality and earnings management: Singaporean evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 618-638, July.
  166. Andrew B. Jackson & Michael Moldrich & Peter Roebuck, 2008. "Mandatory audit firm rotation and audit quality," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 420-437, May.
  167. Joshy,Jacob & Desai, Naman & Agarwalla, Sobhesh Kumar, 2015. "Are Big 4 Audit Fee Premiums Always Related to Superior Audit Quality? Evidence from India’s Unique Audit Market," IIMA Working Papers WP2015-03-10, Indian Institute of Management Ahmedabad, Research and Publication Department.
  168. Rita Lamboglia & Daniela Mancini, 2021. "The relationship between auditors’ human capital attributes and the assessment of the control environment," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1211-1239, December.
  169. Benoît Pigé, 2000. "Audit quality and Corporate governance : an analysis of French audit regulations [Qualité de l'audit et gouvernement d'entreprise : le rôle et les limites de la concurrence sur le marché de l'audit," Post-Print halshs-03425760, HAL.
  170. Matthew J. Keane & Randal J. Elder & Susan M. Albring, 2012. "The effect of the type and number of internal control weaknesses and their remediation on audit fees," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(4), pages 377-399, October.
  171. Wang, Kun & O, Sewon & Iqbal, Zahid, 2009. "Audit pricing and auditor industry specialization in an emerging market: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 60-72.
  172. Vivien Beattie & Alan Goodacre & Ken Pratt & Joanna Stevenson, 2001. "The determinants of audit fees—evidence from the voluntary sector," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 243-274.
  173. O'Sullivan, Noel, 2009. "The impact of directors’ and officers’ insurance on audit pricing: Evidence from UK companies," Accounting forum, Elsevier, vol. 33(2), pages 146-161.
  174. Willekens, Marleen & Achmadi, Christina, 2003. "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?," The International Journal of Accounting, Elsevier, vol. 38(4), pages 431-455.
  175. Alex Frino & Riccardo Palumbo & Pierangelo Rosati, 2023. "Does information asymmetry predict audit fees?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2597-2619, June.
  176. DeBoskey, David Gregory & Jiang, Wei, 2012. "Earnings management and auditor specialization in the post-sox era: An examination of the banking industry," Journal of Banking & Finance, Elsevier, vol. 36(2), pages 613-623.
  177. Wouter Dutillieux & Donald Stokes & Marleen Willekens & Gary Monroe, 2013. "Strategic pricing by Big 4 audit firms in private client segments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 961-994, December.
  178. Dennis Chambers & Jeff Payne, 2011. "Audit quality and accrual persistence: evidence from the pre- and post-Sarbanes-Oxley periods," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 437-456, May.
  179. Nives Botica Redmayne & Michael E. Bradbury & Steven F. Cahan, 2010. "The effect of political visibility on audit effort and audit pricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 921-939, December.
  180. Lin, Steve & Sawani, Assma & Wang, Changjiang, 2023. "Managerial stock ownership, debt covenants, and the cost of debt," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
  181. Goldman, Nathan C. & Harris, M. Kathleen & Omer, Thomas C., 2022. "Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts," Accounting, Organizations and Society, Elsevier, vol. 99(C).
  182. Bruynseels, L.M.L. & Cardinaels, E., 2014. "The audit committee : Management watchdog or personal friend of the CEO?," Other publications TiSEM 4efbab67-3b44-4eab-9f17-0, Tilburg University, School of Economics and Management.
  183. Dirk Simons & Nicole Zein, 2016. "Audit Market Segmentation -- The Impact of Mid-tier Firms on Competition," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 131-154, May.
  184. Kang, Jung Koo & Lennox, Clive & Pandey, Vivek, 2022. "Client concerns about information spillovers from sharing audit partners," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  185. Rewczuk Karol & Modzelewski Piotr, 2019. "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, vol. 6(53), pages 323-336, January.
  186. H Chang & C Galantine & A Thevaranjan, 2009. "Returns to scale pattern and efficient firm size in the public accounting industry: an empirical investigation," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 60(11), pages 1495-1501, November.
  187. Richard Dietrich, J. & Harris, Mary S. & MullerIII, Karl A., 2000. "The reliability of investment property fair value estimates," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 125-158, October.
  188. R. Mithu Dey & Mary W. Sullivan, 2012. "Was Dodd-Frank justified in granting internal control audit exemption to small firms?," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(7), pages 666-692, July.
  189. Duellman, Scott & Hurwitz, Helen & Sun, Yan, 2015. "Managerial overconfidence and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 148-165.
  190. Bruynseels, Liesbeth & Willekens, Marleen, 2012. "The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 223-241.
  191. van Lent, L.A.G.M., 1996. "The Economics of an Audit Frm : The Case of KPMG in the Netherlands," Other publications TiSEM 415a66c3-7ad4-439e-9c37-8, Tilburg University, School of Economics and Management.
  192. Kevan Jensen, 2005. "A basic study of agency-cost source and municipal use of internal versus external control," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 53-67.
  193. Camelia-Daniela Hategan, 2019. "Factors Influencing The Quality Of Financial Audit," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(2), pages 7-15, September.
  194. Kharuddin, Khairul Ayuni Mohd & Basioudis, Ilias G & Farooque, Omar Al, 2021. "Effects of the Big 4 national and city-level industry expertise on audit quality in the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  195. Bent Warming-Rasmussen & Lars Jensen, 1998. "Quality dimensions in external audit services- an external user perspective," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 65-82.
  196. Chi Duong Thi, 2023. "Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings," SAGE Open, , vol. 13(2), pages 21582440231, June.
  197. Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February.
  198. Sharad Asthana & Rachana Kalelkar, 2011. "The Market For Audit Services And S&P 500 Index Clients," Working Papers 0022, College of Business, University of Texas at San Antonio.
  199. Souha Bouaziz Siala & Anis Jarboui, 2019. "The moderating effect of audit quality on the relation between shareholder activism and earnings management: Evidence from France," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 13(1), March.
  200. Chrysovalantis Gaganis, 2009. "Classification techniques for the identification of falsified financial statements: a comparative analysis," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 16(3), pages 207-229, July.
  201. Ghosh, Aloke(Al) & Tang, Charles Y., 2015. "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 95-116.
  202. Neal Arthur & Medhat Endrawes & Shawn Ho, 2017. "Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects," Australian Accounting Review, CPA Australia, vol. 27(4), pages 368-381, December.
  203. Nagar, Neerav & Desai, Naman & Jacob, Joshy, 2021. "Do Big 4 auditors limit classification shifting? Evidence from India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  204. Karla M. Johnstone & Jean C. Bedard & Michael L. Ettredge, 2004. "The Effect of Competitive Bidding on Engagement Planning and Pricing," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 25-53, March.
  205. Le, Ha Thi Thu & Tran, Ha Giang & Vo, Xuan Vinh, 2021. "Audit quality, accruals quality and the cost of equity in an emerging market: Evidence from Vietnam," International Review of Financial Analysis, Elsevier, vol. 77(C).
  206. Chen, Charles J.P. & Su, Xijia & Wu, Xi, 2007. "Market competitiveness and Big 5 pricing: Evidence from China's binary market," The International Journal of Accounting, Elsevier, vol. 42(1), pages 1-24.
  207. Owusu-Ansah, Stephen & Leventis, Stergios & Caramanis, Constantinos, 2010. "The pricing of statutory audit services in Greece," Accounting forum, Elsevier, vol. 34(2), pages 139-152.
  208. Jeffrey R. Casterella & Rosemond Desir & Gretchen Irwin, 2013. "A Retrospective Look at the Effect of Auditor Specialization and Industry Concentration on the Cost of Audit Services," Accounting and Finance Research, Sciedu Press, vol. 2(2), pages 1-79, May.
  209. Mohd Kharuddin, Khairul Ayuni & Basioudis, Ilias G. & Hay, David, 2019. "Partner industry specialization and audit pricing in the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 57-70.
  210. Yang, Seunghee & Lee, Woo-Jong & Lim, Youngdeok & Yi, Cheong H., 2021. "Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  211. Mohammad I Azim, 2012. "Corporate governance mechanisms and their impact on company performance: A structural equation model analysis," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 481-505, December.
  212. Charles Piot, 2000. "Relations D'Agence, Opportunites De Croissance Et Notoriete De L'Auditeur Externe : Une Etude Empirique Du Marche Français," Post-Print halshs-00587501, HAL.
  213. Gerald J. Lobo & Yuan Xie & Joseph H. Zhang, 2018. "Innovation, financial reporting quality, and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 719-749, October.
  214. Xingqiang Du, 2019. "Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China," Journal of Business Ethics, Springer, vol. 156(3), pages 699-735, May.
  215. Elaoud, Assawer & Jarboui, Anis, 2017. "Auditor specialization, accounting information quality and investment efficiency," Research in International Business and Finance, Elsevier, vol. 42(C), pages 616-629.
  216. Lai, Kam-Wah, 2011. "The cost of debt when all-equity firms raise sfinance: The role of investment opportunities, audit quality and debt maturity," Journal of Banking & Finance, Elsevier, vol. 35(8), pages 1931-1940, August.
  217. Iwasaki, Ichiro & 岩﨑, 一郎, 2013. "What Determines Audit Independence and Expertise in Russia? Firm-Level Evidence," RRC Working Paper Series 27_v2, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
  218. Michael Willenborg, 2002. "Discussion of “Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post†Big 8 and Big 6 Mergers†," Contemporary Accounting Research, John Wiley & Sons, vol. 19(1), pages 111-116, March.
  219. Dang, Man & Puwanenthiren, Premkanth & Truong, Cameron & Henry, Darren & Vo, Xuan Vinh, 2022. "Audit quality and seasoned equity offerings methods," International Review of Financial Analysis, Elsevier, vol. 83(C).
  220. Nitai Chandra Debnath & Suman Paul Chowdhury & Safaeduzzaman Khan, 2022. "The impact of audit quality on real earnings management: evidence from Bangladesh," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 218-231, June.
  221. Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D., 2016. "Common auditors in M&A transactions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 77-99.
  222. Caitlin Ruddock & Sarah J. Taylor & Stephen L. Taylor, 2006. "Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 701-746, September.
  223. Sarowar Hossain & Larelle Chapple & Gary S. Monroe, 2018. "Does auditor gender affect issuing going‐concern decisions for financially distressed clients?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(4), pages 1027-1061, December.
  224. Jennifer Martínez-Ferrero & Isabel-María García-Sánchez, 2018. "The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers," Journal of Business Ethics, Springer, vol. 150(4), pages 971-990, July.
  225. Sang Cheol Lee & Jaewan Park & Mooweon Rhee & Yunkeun Lee, 2018. "Moderating Effects of Agency Problems and Monitoring Systems on the Relationship between Executive Stock Option and Audit Fees: Evidence from Korea," Sustainability, MDPI, vol. 10(11), pages 1-24, November.
  226. I. De Beelde & N. Gonthier-Besacier & A. Mikol, 2006. "The Introduction Of The Anglo-American Audit Firms In France," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/392, Ghent University, Faculty of Economics and Business Administration.
  227. Keith A. Houghton & Christine A. Jubb, 1998. "The Function of the Auditor-General: Independence, Competence and Outsourcing – the Policy Implications," Australian Accounting Review, CPA Australia, vol. 8(15), pages 30-35, May.
  228. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  229. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
  230. Dennis M. O'Reilly & Robert A. Leitch & Brad Tuttle, 2006. "An Experimental Test of the Interaction of the Insurance and Information†Signaling Hypotheses in Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 267-289, March.
  231. Chen, Vincent Y.S. & Keung, Edmund C. & Lin, I-Min, 2019. "Disclosure of fair value measurement in goodwill impairment test and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
  232. Doogar, Rajib & Easley, Robert F., 1998. "Concentration without differentiation: A new look at the determinants of audit market concentration," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 235-253, June.
  233. Griffin, Paul A. & Lont, David H., 2011. "Audit fees around dismissals and resignations: Additional evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(2), pages 65-81.
  234. Miguel Minutti‐Meza, 2013. "Does Auditor Industry Specialization Improve Audit Quality?," Journal of Accounting Research, Wiley Blackwell, vol. 51(4), pages 779-817, September.
  235. Magdy S. Farag & Rafik Z. Elias, 2012. "Public accounting firms' mix of service revenue and average productivity: Evidence using revenue per partner," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(8), pages 712-727, August.
  236. Masdiah Abdul Hamid & Wan Mohammad Taufik Wan Abdullah, 2015. "Does Auditor Fees contributed to high quality of Audit Services? Further Evidence from Malaysia," Quarterly Journal of Business Studies, Research Academy of Social Sciences, vol. 1(1), pages 36-44.
  237. Hyun Ah Kim & Nam Chul Jung, 2020. "The Effect of Corporate Social Performance on Audit Hours: Moderating Role of the Emphasis of Matter Paragraphs in Audit Report," Sustainability, MDPI, vol. 12(3), pages 1-17, January.
  238. Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M., 2020. "Auditors are known by the companies they keep," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  239. K. Peasnell & P. Pope & S. Young, 2001. "The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 291-311.
  240. Roger Simnett & Ken T. Trotman, 2002. "Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches," Australian Accounting Review, CPA Australia, vol. 12(28), pages 23-31, November.
  241. Connie L. Becker & Mark L. Defond & James Jiambalvo & K.R. Subramanyam, 1998. "The Effect of Audit Quality on Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 15(1), pages 1-24, March.
  242. Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2013. "Shared Auditors in Mergers and Acquisitions," Working Papers 13-14, University of Pennsylvania, Wharton School, Weiss Center.
  243. David C. Hay & W. Robert Knechel & Norman Wong, 2006. "Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 141-191, March.
  244. Timothy B. Bell & David B. Bryan, 2021. "Effectiveness, efficiency, and fee premiums in audits led by industry specialist partners," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4513-4572, September.
  245. Li-Jen He & Jianxiong Chen, 2021. "Does Mandatory Audit Partner Rotation Influence Auditor Selection Strategies?," Sustainability, MDPI, vol. 13(4), pages 1-21, February.
  246. Elizabeth Carson & Neil Fargher, 2007. "Note on audit fee premiums to client size and industry specialization," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 423-446, September.
  247. Santanu Mitra, 2009. "Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 8(4), pages 369-387, October.
  248. Cahan, Steven & Hay, David & Li, Lina Z., 2021. "Audit firm merger and the strategic response by large audit firms," The British Accounting Review, Elsevier, vol. 53(3).
  249. Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
  250. Hsiang-Tsai Chiang & Shu-Lin Lin, 2012. "Effect Of Auditor’S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(4), pages 1-22.
  251. W. Robert Knechel & Lasse Niemi & Mikko Zerni, 2013. "Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 349-387, May.
  252. Mercedes Mareque & Angel Barajas & Francisco Lopez-Corrales, 2018. "The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football," IJFS, MDPI, vol. 6(4), pages 1-20, November.
  253. Mahdi Salehi & Grzegorz Zimon & Hayder Adnan Hashim & Ryszard Jędrzejczak & Adam Sadowski, 2022. "Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market," Risks, MDPI, vol. 10(10), pages 1-24, October.
  254. Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2011. "Ability of accounting and audit quality variables to predict bank failure during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 35(11), pages 2811-2819, November.
  255. Mark Clatworthy & Gerald Makepeace & Michael Peel, 2009. "Selection bias and the Big Four premium: New evidence using Heckman and matching models," Accounting and Business Research, Taylor & Francis Journals, vol. 39(2), pages 139-166.
  256. Sorin Romulus Berinde & Adrian GroÅŸanu, 2013. "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-14.
  257. Andrew C. Ferguson & Jere R. Francis & Donald J. Stokes, 2006. "What matters in audit pricing: industry specialization or overall market leadership?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(1), pages 97-106, March.
  258. Peecher, Mark E. & Solomon, Ira & Trotman, Ken T., 2013. "An accountability framework for financial statement auditors and related research questions," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 596-620.
  259. Minjung Kang & Jung‐wha Lee & Mihye Ha & Moon‐Kyung Cho, 2021. "Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3517-3564, June.
  260. Yahn-Shir Chen & Joseph Hsu & Mei-Ting Huang & Ping-Sen Yang, 2013. "Quality, Size and Performance of Audit Firms," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(5), pages 89-105.
  261. Ilias G. Basioudis, 2007. "Auditor's Engagement Risk and Audit Fees: The Role of Audit Firm Alumni," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(9‐10), pages 1393-1422, November.
  262. Niemi, Lasse, 2005. "Audit effort and fees under concentrated client ownership: Evidence from four international audit firms," The International Journal of Accounting, Elsevier, vol. 40(4), pages 303-323.
  263. Li‐Ying Huang & Gene C. Lai & Erin Lu & Michael McNamara, 2020. "Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 23(2), pages 151-182, June.
  264. Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Kieran James & Hasnah Haron, 2009. "Institutional investors, political connection and audit quality in Malaysia," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(2), pages 167-195, September.
  265. Shan, Yuan George & Troshani, Indrit & Tarca, Ann, 2019. "Managerial ownership, audit firm size, and audit fees: Australian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 18-36.
  266. Nadia Sbei, 2005. "Analyse Du Rôle Prédictif Des Accruals Discrétionnaires : Effet Des Normes Comptables Utilisées," Post-Print halshs-00581287, HAL.
  267. Harjinder Singh & Rick Newby, 2010. "Internal audit and audit fees: further evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(4), pages 309-327, April.
  268. Stephen V. Brown & W. Robert Knechel, 2016. "Auditor–Client Compatibility and Audit Firm Selection," Journal of Accounting Research, Wiley Blackwell, vol. 54(3), pages 725-775, June.
  269. Siddiqui, Javed & Zaman, Mahbub & Khan, Arifur, 2013. "Do Big-Four affiliates earn audit fee premiums in emerging markets?," Advances in accounting, Elsevier, vol. 29(2), pages 332-342.
  270. Jane Hamilton & Yang Li & Donald Stokes, 2008. "Is the audit services market competitive following Arthur Andersen's collapse?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 233-258, June.
  271. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
  272. Huq, Asif & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Do audited firms have lower cost of debt?," HUI Working Papers 132, HUI Research.
  273. Gaver, Jennifer J. & Paterson, Jeffrey S., 2007. "The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 299-320, July.
  274. Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
  275. Fleischer, Rouven & Goettsche, Max, 2012. "Size effects and audit pricing: Evidence from Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 156-168.
  276. Ming-Cheng Wu & Yu-Ju Chen & Bi-Ying Shih, 2014. "An Exploratory Analysis of Cash Holdings and Pay-Performance Sensitivity before and after IFRS Adoption," International Journal of Economic Sciences, Prague University of Economics and Business, vol. 2014(3), pages 86-102.
  277. Ali R. Almutairi & Kimberly A. Dunn & Terrance Skantz, 2009. "Auditor tenure, auditor specialization, and information asymmetry," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 600-623, July.
  278. Jayanthi Krishnan & Eric Press, 2003. "The North American Industry Classification System and Its Implications for Accounting Research," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 685-717, December.
  279. Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Kieran James, 2011. "Political connections, corporate governance and audit fees in Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 393-418, May.
  280. Schelleman, C.C.M. & Maijoor, S.J., 2000. "Benchmarking the production of audit services: an efficiency frontier approach," Research Memorandum 055, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  281. Abdulrahman Alomair & Alan Farley & Helen Hong Yang, 2022. "The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2839-2878, June.
  282. Kym Butcher & Graeme Harrison & Jill McKinnon & Philip Ross, 2011. "Auditor appointment in compulsory audit tendering," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(2), pages 104-149, September.
  283. Jennifer C. Ireland, 2003. "An Empirical Investigation of Determinants of Audit Reports in the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(7‐8), pages 975-1016, September.
  284. Marwan GHALEB & Burçin KAPLAN, 2020. "Branding and Yemeni Organizations’ Willingness to Pay a Price Premium for Audit Services," Istanbul Management Journal, Istanbul University Business School, vol. 0(88), pages 127-143, June.
  285. Meshari O. Al-Harshani, 2008. "The pricing of audit services: evidence from Kuwait," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(7), pages 685-696, July.
  286. Jacqueline Birt & Michaela Rankin & Chen L. Song, 2013. "Derivatives use and financial instrument disclosure in the extractives industry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 55-83, March.
  287. Desender, Kurt A. & Garcia-Cestona, Miguel A. & Crespi, Rafel & Aguilera, Ruth V., 2009. "Board Characteristics and Audit Fees: Why Ownership Structure Matters?," Working Papers 09-0107, University of Illinois at Urbana-Champaign, College of Business.
  288. Mohd Abdullah Jusoh, 2016. "Equity Ownership and Firm Performance in Malaysia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 423-435, November.
  289. Yi-Hsing Liao & Hua Lee & Chao-Jung Chen, 2023. "The informational role of audit partner industry specialization," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 69-109, January.
  290. Seyed Mahmoud Hosseinniakani & Helena Inacio & Rui Mota, 2014. "A Review on Audit Quality Factors," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 243-254, April.
  291. Bugeja, Martin, 2011. "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, vol. 43(4), pages 278-293.
  292. Jeong, Seok Woo & Jung, Kyueon & Lee, Suk-Jun, 2005. "The effect of mandatory auditor assignment and non-audit service on audit fees: Evidence from Korea," The International Journal of Accounting, Elsevier, vol. 40(3), pages 233-248.
  293. Isaac Selasi Awuye, 2022. "The impact of audit quality on earnings management: Evidence from France," Post-Print hal-03824396, HAL.
  294. Anna Alon & Oksana Kim, 2022. "Protectionism through legislative layering: Implications for auditors and investors," Journal of International Business Policy, Palgrave Macmillan, vol. 5(3), pages 363-383, September.
  295. Martin G. H. Wu, 2006. "An Economic Analysis of Audit and Nonaudit Services: The Trade†off between Competition Crossovers and Knowledge Spillovers," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 527-554, June.
  296. de Fuentes, Cristina & García Benau, María Antonia & Pucheta Martínez, María Consuelo & Ruiz Barbadillo, Emiliano, 2015. "El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 55-67.
  297. Jennifer Martínez‐Ferrero & Isabel‐María García‐Sánchez & Emiliano Ruiz‐Barbadillo, 2018. "The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1181-1196, December.
  298. Numan, Wieteke & Willekens, Marleen, 2012. "An empirical test of spatial competition in the audit market," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 450-465.
  299. Tom Van Caneghem, 2010. "Audit pricing and the Big4 fee premium: evidence from Belgium," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 122-139, January.
  300. Geiger, Marshall A. & Basioudis, Ilias G. & DeLange, Paul, 2022. "The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  301. Kevan Jensen & Jin-Mo Kim & Han Yi, 2015. "The geography of US auditors: information quality and monitoring costs by local versus non-local auditors," Review of Quantitative Finance and Accounting, Springer, vol. 44(3), pages 513-549, April.
  302. Simon Dekeyser & Ann Gaeremynck & W. Robert Knechel & Marleen Willekens, 2021. "Multimarket Contact and Mutual Forbearance in Audit Markets," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1651-1688, December.
  303. Burrows, Geoff & Black, Christopher, 1998. "Profit sharing in Australian Big 6 accounting firms: An exploratory study," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 517-530.
  304. Lin, Hsiao-Lun & Yen, Ai-Ru, 2022. "Auditor rotation, key audit matter disclosures, and financial reporting quality," Advances in accounting, Elsevier, vol. 57(C).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.