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The effect of audit firm size on audit prices : A study of the Australian Market

Citations

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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. Singh, Harjinder & Sultana, Nigar & Islam, Ariful & Singh, Abhijeet, 2022. "Busy auditors, financial reporting timeliness and quality," The British Accounting Review, Elsevier, vol. 54(3).
  3. Ferdinand A. Gul, 2006. "Auditors' Response to Political Connections and Cronyism in Malaysia," Journal of Accounting Research, Wiley Blackwell, vol. 44(5), pages 931-963, December.
  4. Stefan Sundgren, 1998. "Auditor choices and auditor reporting practices: evidence from Finnish small firms," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 441-465.
  5. Waresul Karim, A. K. M. & Moizer, Peter, 1996. "Determinants of audit fees in Bangladesh," The International Journal of Accounting, Elsevier, vol. 31(4), pages 497-509.
  6. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," Bank of Finland Research Discussion Papers 13/2013, Bank of Finland.
  7. Stergios Leventis & Emmanouil Dedoulis & Omneya Abdelsalam, 2018. "The Impact of Religiosity on Audit Pricing," Journal of Business Ethics, Springer, vol. 148(1), pages 53-78, March.
  8. 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.
  9. 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.
  10. Tim Pearson & Greg Trompeter, 1994. "Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 115-135, June.
  11. 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.
  12. 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).
  13. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
  14. Griffin, Paul A. & Lont, David H. & Sun, Yuan, 2008. "Corporate Governance and Audit Fees: Evidence of Countervailing Relations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(1), pages 18-49.
  15. Francis, Jere R., 2023. "Going big, going small: A perspective on strategies for researching audit quality," The British Accounting Review, Elsevier, vol. 55(2).
  16. 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.
  17. Ben Ali Chiraz & Cédric Lesage, 2010. "Ownership concentration and audit fees: do auditors matter most when investors are protected least?," Post-Print hal-00476923, HAL.
  18. 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.
  19. Rajib Doogar & Padmakumar Sivadasan & Ira Solomon, 2010. "The Regulation of Public Company Auditing: Evidence from the Transition to AS5," Journal of Accounting Research, Wiley Blackwell, vol. 48(4), pages 795-814, September.
  20. Fatima Alali, 2011. "Audit fees and discretionary accruals: compensation structure effect," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 90-113, January.
  21. 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.
  22. Jeffrey L. Callen & Xiaohua Fang, 2020. "Local Gambling Norms and Audit Pricing," Journal of Business Ethics, Springer, vol. 164(1), pages 151-173, June.
  23. 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.
  24. Saibal Ghosh, 2011. "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 26(4), pages 350-369, April.
  25. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
  26. repec:zbw:bofrdp:2013_013 is not listed on IDEAS
  27. Willem F. J. Buijink & Steven J. Maijoor & Roger H. G. Meuwissen, 1998. "Competition in Auditing: Evidence from Entry, Exit, and Market Share Mobility in Germany versus The Netherlands," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 385-404, September.
  28. Abdullah AL-Mutairi & Kamal Naser & Naser Al-Enazi, 2017. "An Empirical Investigation of Factors Affecting Audit Fees: Evidence from Kuwait," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(3), pages 333-347, August.
  29. Johl, Shireenjit & Subramaniam, Nava & Mat Zain, Mazlina, 2012. "Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence," The International Journal of Accounting, Elsevier, vol. 47(3), pages 302-332.
  30. Dusica STEVCEVSKA SRBINOSKA, 2022. "Audit modifications in emerging markets: The Macedonian Stock Exchange," Romanian Journal of Economics, Institute of National Economy, vol. 55(2(64)), pages 43-69, December.
  31. A. Rashad Abdel†Khalik, 1990. "The jointness of audit fees and demand for MAS: A self†selection analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 295-322, March.
  32. Sharad Asthana & Steven Balsam & Sungsoo Kim, 2009. "The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(1), pages 4-26, July.
  33. Bremert, Michael & Voeller, Dennis & Zein, Nicole, 2007. "Interdependencies between Elements of Governance and Auditing : Evidence from Germany," Papers 07-76, Sonderforschungsbreich 504.
  34. 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.
  35. 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.
  36. 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).
  37. Mohammad Nasih & Raden Roro Widya Ningtyas Soeprajitno & Iman Harymawan & John Nowland, 2023. "Top Company Officers and Auditor School-ties on Audit Fee: Evidence From Indonesia," SAGE Open, , vol. 13(4), pages 21582440231, December.
  38. Bala V. Balachandran & Daniel Simon, 1993. "Audit Services and Fees of Large Accounting Firms," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 2(3), pages 339-348, September.
  39. 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.
  40. Tuba Toksoz, 2022. "An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2," Abacus, Accounting Foundation, University of Sydney, vol. 58(2), pages 262-299, June.
  41. 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.
  42. Comprix, Joseph & Huang, Huichi, 2015. "Does auditor size matter? Evidence from small audit firms," Advances in accounting, Elsevier, vol. 31(1), pages 11-20.
  43. George Drogalas & Michail Nerantzidis & Dimitrios Mitskinis & Ioannis Tampakoudis, 2021. "The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 24-41, March.
  44. Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012. "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 180-196.
  45. repec:ipg:wpaper:2014-417 is not listed on IDEAS
  46. Kim, Oksana, 2021. "The impact of economic sanctions on audit pricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  47. Jenny Goodwin‐Stewart & Pamela Kent, 2006. "Relation between external audit fees, audit committee characteristics and internal audit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 387-404, September.
  48. 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.
  49. Averhals, Liesbeth & Van Caneghem, Tom & Willekens, Marleen, 2020. "Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  50. Mark A. Clatworthy & Michael J. Peel, 2007. "The Effect of Corporate Status on External Audit Fees: Evidence From the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 169-201, January.
  51. repec:mth:ijafr8:v:8:y:2018:i:3:p:91-107 is not listed on IDEAS
  52. Cheng, Jia-Chi & Lu, Chia-Chi & Kuo, Nan-Ting, 2016. "R&D capitalization and audit fees: Evidence from China," Advances in accounting, Elsevier, vol. 35(C), pages 39-48.
  53. Christopher Pong, 2004. "A descriptive analysis of audit price changes in the UK 1991-95," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 161-178.
  54. 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.
  55. 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.
  56. 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.
  57. Etienne Redor, 2017. "Board Turnover, Director Characteristics and Audit Fees," Post-Print hal-01624979, HAL.
  58. Xianjie He & Jeffrey Pittman & Oliver Rui, 2016. "Reputational Implications for Partners After a Major Audit Failure: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 703-722, November.
  59. Cédric Lesage & Sabine Ratzinger & Jaana Kettunen, 2012. "Struggle over joint audit: on behalf of public interest?," Post-Print hal-00935004, HAL.
  60. Krishnan, Gopal V. & Singer, Zvi & Zhang, Jing, 2023. "Audit partner ethnicity and salient audit phenomena," Accounting, Organizations and Society, Elsevier, vol. 107(C).
  61. Anthony Moung Yin Chan & Guoping Liu & Jerry Sun, 2013. "Independent audit committee members’ board tenure and audit fees," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1129-1147, December.
  62. Muhammad Ali & Kamran Ahmed & Darren Henry, 2004. "Disclosure compliance with national accounting standards by listed companies in South Asia," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 183-199.
  63. Oana Raluca Ivan, 2011. "Audit Fee Econometrical Models An Overview Of The Auditing Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-20.
  64. 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.
  65. Tong, Lijing & Wu, Bin & Zhang, Min, 2022. "Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China," The British Accounting Review, Elsevier, vol. 54(2).
  66. Andrew Ferguson, 2005. "A Review of Australian Audit Pricing Literature," Accounting Research Journal, Emerald Group Publishing, vol. 18(2), pages 54-62, September.
  67. Radu-Daniel Loghin, 2017. "The Impact Of European Integration On Romania'S Audit Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 91-98.
  68. 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.
  69. 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.
  70. Faisal Alanezi & Mishari Alfraih, 2015. "The Awareness of External Auditors and the Management of Kuwaiti Listed Companies on Determinants of Audit Fees: An Exploratory Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(1), pages 108-108, December.
  71. 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.
  72. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "Modèle à périodes multiples et conclusions empiriques relatives à l'objectivité et à la pratique du ≪ leurre†prix ≫," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 175-221, June.
  73. Leventis, Stergios, 2018. "An empirical test of SEC enforcement in the audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 106-116.
  74. Navarro, Patricia & Robb, Sean W.G. & Sutton, Steve G. & Weisner, Martin M., 2020. "The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
  75. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "A Multiperiod Model and Experimental Evidence of Independence and “Lowballing†," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 137-174, June.
  76. 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.
  77. O. J. Ilaboya & M. O. Izevbekhai & G. Ohiokha, 2017. "Determinants Of Abnormal Audit Fees In Nigerian Quoted Companies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 26(1), pages 65-83, june.
  78. 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.
  79. 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.
  80. Sarowar Hossain & Jenny Jing Wang, 2023. "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, vol. 48(3), pages 596-624, August.
  81. Karl Hackenbrack & W. Robert Knechel, 1997. "Resource Allocation Decisions in Audit Engagements," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 481-499, September.
  82. 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.
  83. 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.
  84. Mike Qinghao Mao & Yangxin Yu, 2015. "Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 635-664, June.
  85. 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.
  86. Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
  87. Ilias G. Basioudis & Evangelos Papakonstantinou & Marshall A. Geiger, 2008. "Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 284-309, September.
  88. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  89. Mansour Saaydah, 2021. "Factors Causing Discretionary Auditor Change in the Insurance Industry: Evidence from Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 344-362.
  90. Athavale, Manoj & Guo, Zhaorui & Meng, Yun & Zhang, Tianshu, 2022. "Diversity of signing auditors and audit quality: Evidence from capital market in China," International Review of Economics & Finance, Elsevier, vol. 78(C), pages 554-571.
  91. Keith A. Houghton & Christine A. Jubb, 2003. "Auditor Selection: What Influences Decisions by Listed Companies?," Australian Accounting Review, CPA Australia, vol. 13(31), pages 67-72, November.
  92. Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2010. "Audit committee compensation and the demand for monitoring of the financial reporting process," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 136-154, February.
  93. Derek Matthews & Michael Peel, 2003. "Audit fee determinants and the large auditor premium in 1900," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 137-155.
  94. Hiu Lam Choy, 2012. "Assessing earnings management flexibility," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(4), pages 340-376, October.
  95. Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann, 2003. "Audit firm size, public ownership, and firms' discretionary accruals management," The International Journal of Accounting, Elsevier, vol. 38(1), pages 1-22.
  96. DeFond, Mark L. & Wong, T. J. & Li, Shuhua, 1999. "The impact of improved auditor independence on audit market concentration in China," Journal of Accounting and Economics, Elsevier, vol. 28(3), pages 269-305, December.
  97. 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.
  98. 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.
  99. 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.
  100. Dennis Y. Chung & W. Daryl Lindsay, 1988. "The pricing of audit services: The Canadian perspective," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 19-46, September.
  101. 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.
  102. Segun Idowu Adeniyi, 2015. "The Effect of Audit Fees on Auditors Negligence," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 11(3), pages 120-126, June.
  103. Stefano Azzali & Tatiana Mazza, 2017. "The Association between Big4 and Cost of Debt in Private Firms," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 63-82.
  104. Srbinoska Dusica Stevcevska & Srbinoski Igor, 2021. "A study on audit report timeliness: The Macedonian Stock Exchange," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(3), pages 234-254, September.
  105. 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.
  106. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  107. Fleischer, Rouven & Goettsche, Max & Schauer, Maximilian, 2017. "The Big 4 premium: Does it survive an auditor change? Evidence from Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 103-117.
  108. Paul J. Coram & Yi (Dale) Fu & Mukush Garg & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Nora Muñoz‐Izquierdo & Ashna Prasad & Nigar Sultana & Jamie Tong, 2022. "Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4219-4244, September.
  109. 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.
  110. 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.
  111. Allen Graswell, 1992. "Audit Pricing In Australia 1980-1989," Australian Accounting Review, CPA Australia, vol. 1(3), pages 28-33, May.
  112. 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.
  113. Liu, Xinghe & Xu, Huifeng & Lu, Meiting, 2021. "Do auditors respond to stringent environmental regulation? Evidence from China’s new environmental protection law," Economic Modelling, Elsevier, vol. 96(C), pages 54-67.
  114. 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.
  115. Fahad, Nafiz & Ma, Nelson & Scott, Tom, 2020. "The consequences of discount rate selection for defined benefit liabilities," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
  116. 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.
  117. 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.
  118. 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.
  119. 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.
  120. Akihiro Yamada & Kento Fujita, 2022. "Impact of Parent Companies and Multiple Large Shareholders on Audit Fees in Stakeholder-Oriented Corporate Governance," Sustainability, MDPI, vol. 14(9), pages 1-20, May.
  121. Walker, Kenton B. & Johnson, Eric N., 1996. "A review and synthesis of research on supplier concentration, quality and fee structure in non-U.S. markets for auditor services," The International Journal of Accounting, Elsevier, vol. 31(1), pages 1-18.
  122. 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.
  123. Ghosh, Saibal, 2007. "External Auditing, Managerial Monitoring and Firm Valuation: An Empirical Analysis for India," MPRA Paper 17142, University Library of Munich, Germany.
  124. Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015. "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 31-45.
  125. Etienne Redor, 2017. "Board Turnover, Director Characteristics and Audit Fees," Economics Bulletin, AccessEcon, vol. 37(4), pages 2446-2457.
  126. 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.
  127. 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.
  128. 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.
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