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An investigation of the pricing of audit services for financial institutions

Citations

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Cited by:

  1. 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.
  2. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  3. repec:tsa:wpaper:0042acc is not listed on IDEAS
  4. Gambetta, Nicolás & García-Benau, María Antonia & Zorio-Grima, Ana, 2016. "Data analytics in banks' audit: The case of loan loss provisions in Uruguay," Journal of Business Research, Elsevier, vol. 69(11), pages 4793-4797.
  5. Sudip Datta & Anand Jha & Manoj Kulchania, 2020. "On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 123-162, July.
  6. 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.
  7. 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.
  8. Brian Bratten & Monika Causholli & Thomas C. Omer, 2019. "Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 295-325, March.
  9. 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.
  10. Cory Cassell & Emily Hunt & Gans Narayanamoorthy & Stephen P. Rowe, 2019. "A hidden risk of auditor industry specialization: evidence from the financial crisis," Review of Accounting Studies, Springer, vol. 24(3), pages 891-926, September.
  11. 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).
  12. Olbrich, Justus, 2025. "The effect of changes in internal control systems on audit risk," Junior Management Science (JUMS), Junior Management Science e. V., vol. 10(3), pages 657-676.
  13. 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.
  14. 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.
  15. Meiying Hua & Pervaiz Alam, 2021. "Audit Quality and Environment, Social, and Governance Risks," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 12(2), pages 50-75, April.
  16. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis, 2013. "Regulations and Audit Opinions: Evidence from EU Banking Institutions," Computational Economics, Springer;Society for Computational Economics, vol. 41(3), pages 387-405, March.
  17. Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
  18. Asghar Zardkoohi & Eugene Kang & Donald Fraser & Albert A. Cannella, 2018. "Managerial Risk-Taking Behavior: A Too-Big-To-Fail Story," Journal of Business Ethics, Springer, vol. 149(1), pages 221-233, April.
  19. Fotios Pasiouras & Sailesh Tanna & Chrysovalantis Gaganis, 2011. "What Drives Acquisitions in the EU Banking Industry? The Role of Bank Regulation and Supervision Framework, Bank Specific and Market Specific Factors," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 20(2), pages 29-77, May.
  20. Dong, Bei & Nash, Jonathan & Xu, Le, 2022. "Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline," Advances in accounting, Elsevier, vol. 56(C).
  21. Rajib Doogar & Padmakumar Sivadasan & Ira Solomon, 2015. "Audit fee residuals: Costs or rents?," Review of Accounting Studies, Springer, vol. 20(4), pages 1247-1286, December.
  22. Hrazdil, Karel & Simunic, Dan A. & Spector, Stephen & Suwanyangyuan, Nattavut, 2023. "Top executive gender diversity and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  23. Masoud Azizkhani & Gary S. Monroe & Greg Shailer, 2010. "The value of Big 4 audits in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 743-766, December.
  24. Sheng, Jichuan & Ding, Rui & Yang, Hongqiang, 2024. "Corporate green innovation in an aging population: Evidence from Chinese listed companies," Technological Forecasting and Social Change, Elsevier, vol. 202(C).
  25. Boone, Jeff P. & Khurana, Inder K. & Raman, K.K., 2009. "Litigation reform, accounting discretion, and the cost of equity," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(2), pages 80-94.
  26. Yu Flora Kuang & Gladys Lee & Bo Qin, 2021. "Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 32-62, March.
  27. 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.
  28. Nicolás Gambetta & María Antonia García-Benau & Ana Zorio-Grima, 2017. "Corporate social responsibility and bank risk profile: evidence from Europe," Service Business, Springer;Pan-Pacific Business Association, vol. 11(3), pages 517-542, September.
  29. 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.
  30. 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.
  31. Ismail Adelopo & Kumba Jallow & Peter Scott, 2012. "Multiple large ownership structure, audit committee activity and audit fees," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(2), pages 100-121, September.
  32. Jonathan Njoku, 2012. "Surveillance model of going concern in banking," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 40-76.
  33. 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.
  34. Paul Tanyi & Jack Cathey, 2024. "The audit of banks in the USA: Has it changed since the financial crisis?," Journal of Banking Regulation, Palgrave Macmillan, vol. 25(4), pages 378-403, December.
  35. Zhang, Penny F. & Shailer, Greg, 2021. "Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement," The British Accounting Review, Elsevier, vol. 53(3).
  36. Anantharaman, Divya, 2012. "Comparing self-regulation and statutory regulation: Evidence from the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 55-77.
  37. Kohlbeck, Mark & Smith, Thomas & Valencia, Adrian, 2017. "Auditors and net transfers of Level 3 fair-valued financial instruments," Advances in accounting, Elsevier, vol. 36(C), pages 27-39.
  38. Gambetta, Nicolás & Zorio-Grima, Ana & García-Benau, María Antonia, 2015. "Complaints management and bank risk profile," Journal of Business Research, Elsevier, vol. 68(7), pages 1599-1601.
  39. Etumudon Ndidi ASIEN, 2017. "Financial structure signalling to auditors` pricing," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 207-207.
  40. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.
  41. repec:tsa:wpaper:00126acc is not listed on IDEAS
  42. Greiner, Adam J., 2015. "The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses," Advances in accounting, Elsevier, vol. 31(1), pages 33-41.
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