메뉴 건너뛰기




Volumn 20, Issue 2, 2001, Pages 100-113

The audit retention decision in the face of deregulation: Evidence from large private Canadian corporations

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0039490161     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2001.20.2.101     Document Type: Article
Times cited : (24)

References (26)
  • 1
    • 84965459038 scopus 로고
    • Why do private companies demand auditing? A case for organizational loss of control
    • Abdel-khalik, A. R. 1993. Why do private companies demand auditing? A case for organizational loss of control. Journal of Accounting, Auditing & Finance 8 (1): 31-52.
    • (1993) Journal of Accounting, Auditing & Finance , vol.8 , Issue.1 , pp. 31-52
    • Abdel-Khalik, A.R.1
  • 2
    • 0009117539 scopus 로고
    • Additional evidence on the economics of attest: Extending results from the audit market to the market for compilations and reviews
    • Barefield, R. M., J. J. Gaver, and T. B. O'Keefe. 1993. Additional evidence on the economics of attest: Extending results from the audit market to the market for compilations and reviews. AUDITING: A Journal of Practice & Theory 12 (1): 74-87.
    • (1993) AUDITING: A Journal of Practice & Theory , vol.12 , Issue.1 , pp. 74-87
    • Barefield, R.M.1    Gaver, J.J.2    O'Keefe, T.B.3
  • 3
    • 0006798353 scopus 로고
    • The market for public accounting services: Demand, supply and regulation
    • Benston, G. J. 1985. The market for public accounting services: Demand, supply and regulation. Journal of Accounting and Public Policy 4: 33-79.
    • (1985) Journal of Accounting and Public Policy , vol.4 , pp. 33-79
    • Benston, G.J.1
  • 5
    • 0000859521 scopus 로고
    • The demand for external auditing: Size, debt and ownership influences
    • Chow, C. W. 1982. The demand for external auditing: Size, debt and ownership influences. The Accounting Review 57 (2): 272-291.
    • (1982) The Accounting Review , vol.57 , Issue.2 , pp. 272-291
    • Chow, C.W.1
  • 6
    • 0039326102 scopus 로고    scopus 로고
    • Evidence of non-Big 6 market specialization and pricing power in a niche assurance service market
    • Cullinan, C. P. 1998. Evidence of non-Big 6 market specialization and pricing power in a niche assurance service market. AUDITING: A Journal of Practice & Theory 17 (Supplement): 47-57.
    • (1998) AUDITING: A Journal of Practice & Theory , vol.17 , Issue.SUPPL. , pp. 47-57
    • Cullinan, C.P.1
  • 7
    • 21144466056 scopus 로고
    • Audit effort, audit fees, and the provision of nonaudit services to audit clients
    • Davis, L. R., D. N. Ricchiute, and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review 68 (1): 135-150.
    • (1993) The Accounting Review , vol.68 , Issue.1 , pp. 135-150
    • Davis, L.R.1    Ricchiute, D.N.2    Trompeter, G.3
  • 8
    • 0010092684 scopus 로고
    • Auditing as a signal in small business lending
    • Dharan, B. G. 1992. Auditing as a signal in small business lending. The Journal of Small Business Finance 2 (1): 1-11.
    • (1992) The Journal of Small Business Finance , vol.2 , Issue.1 , pp. 1-11
    • Dharan, B.G.1
  • 10
    • 0004230458 scopus 로고
    • Newbury Park, CA: Sage Publications
    • Fox, J. 1991. Regression Diagnostics. Newbury Park, CA: Sage Publications.
    • (1991) Regression Diagnostics
    • Fox, J.1
  • 11
    • 0001139875 scopus 로고
    • Auditor changes: A joint test of theories relating to agency costs and auditor differentiation
    • Francis, J. R., and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (4): 663-682.
    • (1988) The Accounting Review , vol.63 , Issue.4 , pp. 663-682
    • Francis, J.R.1    Wilson, E.R.2
  • 12
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behavior, agency costs and ownership structure
    • Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 16
    • 21844525506 scopus 로고
    • The production of audit services: Evidence from a major public accounting firm
    • O'Keefe, T. B., D. A. Simunic, and M. T. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research 32 (2): 241-261.
    • (1994) Journal of Accounting Research , vol.32 , Issue.2 , pp. 241-261
    • O'Keefe, T.B.1    Simunic, D.A.2    Stein, M.T.3
  • 17
    • 0002731393 scopus 로고
    • Audit fees and auditor size: Further evidence
    • Palmrose, Z-V. 1986a. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 (1): 97-110.
    • (1986) Journal of Accounting Research , vol.24 , Issue.1 , pp. 97-110
    • Palmrose, Z.-V.1
  • 18
    • 0000985465 scopus 로고
    • The effect of nonaudit services on the pricing of audit services: Further evidence
    • _. 1986b. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research 24 (2): 405-411.
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 405-411
  • 19
    • 0001516381 scopus 로고
    • Auditing, consulting, and auditor independence
    • Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (2): 679-702.
    • (1984) Journal of Accounting Research , vol.22 , Issue.2 , pp. 679-702
    • Simunic, D.A.1
  • 23
    • 0003635159 scopus 로고
    • Reprint, New York, NY: Macmillan Publishing Co.
    • Wallace, W. A. 1980. The Economic Role of the Audit in Free and Regulated Markets. The Touche Ross Aid to Education Program: 1980. Reprint, 1985, Auditing Monographs, New York, NY: Macmillan Publishing Co.
    • (1985) Auditing Monographs
  • 24
    • 0039828454 scopus 로고
    • The economic role of the audit in free and regulated markets: A review
    • _. 1987. The economic role of the audit in free and regulated markets: A review. Research in Accounting Regulation 1: 7-34.
    • (1987) Research in Accounting Regulation , vol.1 , pp. 7-34
  • 25
    • 84872494936 scopus 로고
    • Agency problems, auditing, and the theory of the firm: Some evidence
    • Watts, R. L., and J. L. Zimmerman. 1983. Agency problems, auditing, and the theory of the firm: Some evidence. Journal of Law & Economics 26: 613-633.
    • (1983) Journal of Law & Economics , vol.26 , pp. 613-633
    • Watts, R.L.1    Zimmerman, J.L.2
  • 26
    • 0004038436 scopus 로고
    • Englewood Cliffs, NJ: Prentice Hall
    • _, and _. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.
    • (1986) Positive Accounting Theory


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.