-
1
-
-
77449156528
-
A good year for medium sized firms
-
July
-
Accountancy (1996). 'A good year for medium sized firms'. July: 14-16.
-
(1996)
Accountancy
, pp. 14-16
-
-
-
3
-
-
0002392289
-
Determinants of external audit costs in the New Zealand life insurance industry
-
Adams, M., Sherris, M. and Hossain, M. (1997). 'Determinants of external audit costs in the New Zealand life insurance industry'. Journal of International Financial Management and Accounting, 8(1): 69-86.
-
(1997)
Journal of International Financial Management and Accounting
, vol.8
, Issue.1
, pp. 69-86
-
-
Adams, M.1
Sherris, M.2
Hossain, M.3
-
5
-
-
0000594253
-
The changing structure of the market for audit services in the UK - a descriptive study
-
Beattie, V. and Fearnley, S. (1994). 'The changing structure of the market for audit services in the UK - a descriptive study'. British Accounting Review, 26(4): 301-322.
-
(1994)
British Accounting Review
, vol.26
, Issue.4
, pp. 301-322
-
-
Beattie, V.1
Fearnley, S.2
-
6
-
-
0000772699
-
Auditor reputation and the pricing of initial public offerings
-
Beatty, R. (1989). 'Auditor reputation and the pricing of initial public offerings'. Accounting Review, LXIV(4): 693-709.
-
(1989)
Accounting Review
, vol.64
, Issue.4
, pp. 693-709
-
-
Beatty, R.1
-
7
-
-
85015692260
-
The pricing of options and corporate liabilities
-
Black, F. and Scholes, M. (1973). 'The pricing of options and corporate liabilities'. Journal of Political Economy, 81(3): 637-654.
-
(1973)
Journal of Political Economy
, vol.81
, Issue.3
, pp. 637-654
-
-
Black, F.1
Scholes, M.2
-
8
-
-
84958839520
-
A simple test for heteroskedasticity and random coefficient variation
-
Breusch, T. and Pagan, A. (1979). 'A simple test for heteroskedasticity and random coefficient variation'. Econometrica, 47: 1,287-1,294.
-
(1979)
Econometrica
, vol.47
-
-
Breusch, T.1
Pagan, A.2
-
9
-
-
0008390762
-
Audit fee determinants of independent and subsidiary unquoted companies in the UK: An exploratory study
-
Brinn, T., M. Peel, and Roberts, R. (1994), 'Audit fee determinants of independent and subsidiary unquoted companies in the UK: an exploratory study'. British Accounting Review, 26(2): 101-121.
-
(1994)
British Accounting Review
, vol.26
, Issue.2
, pp. 101-121
-
-
Brinn, T.1
Peel, M.2
Roberts, R.3
-
11
-
-
77953718600
-
Determinants of audit fees for quoted UK companies
-
Chan, P., Ezzamel, M. and Gwilliam, D. (1993). 'Determinants of audit fees for quoted UK companies'. Journal of Business Finance and Accounting, 20(6): 765-786.
-
(1993)
Journal of Business Finance and Accounting
, vol.20
, Issue.6
, pp. 765-786
-
-
Chan, P.1
Ezzamel, M.2
Gwilliam, D.3
-
12
-
-
0000859521
-
The demand for external auditing: Size, debt and ownership influences
-
Chow, C. (1982). 'The demand for external auditing: size, debt and ownership influences'. The Accounting Review, LVII(2): 272-291.
-
(1982)
The Accounting Review
, vol.57
, Issue.2
, pp. 272-291
-
-
Chow, C.1
-
13
-
-
19944402150
-
The market for external audit services in the public sector: An empirical analysis of NHS trusts
-
Clatworthy, M., Mellett, H. and Peel, M. (2002). 'The market for external audit services in the public sector: an empirical analysis of NHS trusts'. Journal of Business Finance and Accounting, 29(9): 1,399-1,440.
-
(2002)
Journal of Business Finance and Accounting
, vol.29
, Issue.9
-
-
Clatworthy, M.1
Mellett, H.2
Peel, M.3
-
14
-
-
85038797753
-
Financial reporting reform and choices made by smaller entities
-
Paper given at the, Cardiff Business School, Cardiff
-
Collis, J. (2002). 'Financial reporting reform and choices made by smaller entities'. Paper given at the Financial and Business Communication Conference (July 2002), Cardiff Business School, Cardiff.
-
(2002)
Financial and Business Communication Conference (July 2002)
-
-
Collis, J.1
-
15
-
-
0001206613
-
Auditor brand name reputations and industry specialisations
-
Craswell, A., Francis, J. and Taylor, S. (1995). 'Auditor brand name reputations and industry specialisations'. Journal of Accounting and Economics, 20(3): 297-322.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.3
, pp. 297-322
-
-
Craswell, A.1
Francis, J.2
Taylor, S.3
-
17
-
-
40249117870
-
Auditor independence, "Lowballing" and disclosure regulation
-
August
-
De Angelo, L. ( 1981 ). 'Auditor independence, "Lowballing" and disclosure regulation'. Journal of Accounting and Economics, 3 (August): 113-127.
-
(1981)
Journal of Accounting and Economics
, vol.3
, pp. 113-127
-
-
De Angelo, L.1
-
18
-
-
0002522505
-
The association between changes in client firm agency costs and auditor switching
-
Defond, M. L. (1992). 'The association between changes in client firm agency costs and auditor switching'. Auditing: A Journal of Practice and Theory, 11(1): 16-31.
-
(1992)
Auditing: A Journal of Practice and Theory
, vol.11
, Issue.1
, pp. 16-31
-
-
Defond, M.L.1
-
19
-
-
0038743519
-
Auditor industry specialization and Market Segmentation: Evidence from Hong Kong
-
Defond, M.L., Francis, J.R. and Wong, T.J. (2000). 'Auditor industry specialization and Market Segmentation: evidence from Hong Kong'. Auditing: a Journal of Practice & Theory, 19(1): 49-67.
-
(2000)
Auditing: A Journal of Practice & Theory
, vol.19
, Issue.1
, pp. 49-67
-
-
Defond, M.L.1
Francis, J.R.2
Wong, T.J.3
-
20
-
-
0002717689
-
Some empirical evidence from publicly quoted companies on the relationship between the pricing of audit and non-audit services
-
Ezzamel, M., Gwilliam, D. and Holland, K. (1996). 'Some empirical evidence from publicly quoted companies on the relationship between the pricing of audit and non-audit services'. Accounting and Business Research, 27(1): 3-16.
-
(1996)
Accounting and Business Research
, vol.27
, Issue.1
, pp. 3-16
-
-
Ezzamel, M.1
Gwilliam, D.2
Holland, K.3
-
21
-
-
0037729388
-
Brand name audit pricing, industry specialization and leadership premiums post-Big 8 and Big 6 mergers
-
Ferguson, A. and Stokes, D. (2002). 'Brand name audit pricing, industry specialization and leadership premiums post-Big 8 and Big 6 mergers'. Contemporary Accounting Research, 19(1): 77-110.
-
(2002)
Contemporary Accounting Research
, vol.19
, Issue.1
, pp. 77-110
-
-
Ferguson, A.1
Stokes, D.2
-
22
-
-
0000201320
-
Auditor reputation: The impact of critical reports issued by Government inspectors
-
Firth, M. (1990). 'Auditor reputation: the impact of critical reports issued by Government inspectors'. RAND Journal of Economics, 21(3): 374-387.
-
(1990)
RAND Journal of Economics
, vol.21
, Issue.3
, pp. 374-387
-
-
Firth, M.1
-
23
-
-
0000426728
-
The provision of non-audit services and the pricing of audit fees
-
Firth, M. (1997). 'The provision of non-audit services and the pricing of audit fees'. Journal of Business Finance and Accounting, 24(3): 551-525.
-
(1997)
Journal of Business Finance and Accounting
, vol.24
, Issue.3
, pp. 551-525
-
-
Firth, M.1
-
24
-
-
0000167546
-
Selection of auditor firms by companies in the new issue market
-
Firth, M. and Smith, A. (1992). 'Selection of auditor firms by companies in the new issue market'. Applied Economics, 24(2): 247-255.
-
(1992)
Applied Economics
, vol.24
, Issue.2
, pp. 247-255
-
-
Firth, M.1
Smith, A.2
-
25
-
-
0000426492
-
The effects of audit firm size on audit prices: A study of the Australian market
-
August
-
Francis, J. (1984). 'The effects of audit firm size on audit prices: a study of the Australian market'. Journal of Accounting and Economics, 6 (August): 133-151.
-
(1984)
Journal of Accounting and Economics
, vol.6
, pp. 133-151
-
-
Francis, J.1
-
26
-
-
0000121217
-
A test of audit pricing in the small-client segment of the US market
-
Francis, J. and Simon, D. (1987). 'A test of audit pricing in the small-client segment of the US market'. Accounting Review, LXII(1): 145-157.
-
(1987)
Accounting Review
, vol.62
, Issue.1
, pp. 145-157
-
-
Francis, J.1
Simon, D.2
-
27
-
-
0000980749
-
Audit prices, production differentiation and scale economies: Further evidence from the Australian market
-
Francis, J. and Stokes, D. (1986). 'Audit prices, production differentiation and scale economies: further evidence from the Australian market'. Journal of Accounting Research, 24(2): 383-389.
-
(1986)
Journal of Accounting Research
, vol.24
, Issue.2
, pp. 383-389
-
-
Francis, J.1
Stokes, D.2
-
28
-
-
0001139875
-
Auditor changes: A joint test of theories relating to agency costs and auditor differentiation
-
Francis, J and Wilson, E. (1988). 'Auditor changes: a joint test of theories relating to agency costs and auditor differentiation'. Accounting Review, LXIII(4): 663-682.
-
(1988)
Accounting Review
, vol.63
, Issue.4
, pp. 663-682
-
-
Francis, J.1
Wilson, E.2
-
29
-
-
84949162793
-
Explaining variability in external audit fees
-
Gist, W. (1992). 'Explaining variability in external audit fees'. Accounting and Business Research, 23(89): 79-84.
-
(1992)
Accounting and Business Research
, vol.23
, Issue.89
, pp. 79-84
-
-
Gist, W.1
-
30
-
-
0003033670
-
Audit fees and auditor change: An investigation of the persistence of fee reduction by type of change
-
Gregory, A. and Collier, P. (1996). 'Audit fees and auditor change: an investigation of the persistence of fee reduction by type of change'. Journal of Business Finance and Accounting, 23(1): 13-28.
-
(1996)
Journal of Business Finance and Accounting
, vol.23
, Issue.1
, pp. 13-28
-
-
Gregory, A.1
Collier, P.2
-
31
-
-
0002862519
-
The auditor's liability to third parties
-
Sherer, M. and Turley S, eds, London: Paul Chapman Publishing
-
Gwilliam, D. (1991). 'The auditor's liability to third parties' in Sherer, M. and Turley S. (eds). Current Issues in Auditing. London: Paul Chapman Publishing.
-
(1991)
Current Issues in Auditing
-
-
Gwilliam, D.1
-
32
-
-
0642376993
-
Initial public offerings on the Unlisted Securities Market: The impact of professional advisers
-
Holland, K. and Horton, J. (1993). 'Initial public offerings on the Unlisted Securities Market: the impact of professional advisers'. Accounting and Business Research, 24(93): 19-34.
-
(1993)
Accounting and Business Research
, vol.24
, Issue.93
, pp. 19-34
-
-
Holland, K.1
Horton, J.2
-
33
-
-
44649197264
-
Theory of the firm: Managerial behaviour, agency costs and ownership structure
-
Jensen, M. and Meckling, W. (1976). 'Theory of the firm: managerial behaviour, agency costs and ownership structure'. Journal of Financial Economics, 3: 305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.1
Meckling, W.2
-
34
-
-
0001780381
-
Supplier concentration and pricing of audit services in New Zealand
-
Johnson, E.N., Walker, K.B. and Westergaard, E. (1995). 'Supplier concentration and pricing of audit services in New Zealand'. Auditing: a Journal of Practice & Theory, 14(2): 74-89.
-
(1995)
Auditing: A Journal of Practice & Theory
, vol.14
, Issue.2
, pp. 74-89
-
-
Johnson, E.N.1
Walker, K.B.2
Westergaard, E.3
-
35
-
-
0040165084
-
Client risk and recent changes in the market for audit services
-
Jones, F. and Raghunandan, K. (1998). 'Client risk and recent changes in the market for audit services'. Journal of Accounting and Public Policy, 17(2): 169-181.
-
(1998)
Journal of Accounting and Public Policy
, vol.17
, Issue.2
, pp. 169-181
-
-
Jones, F.1
Raghunandan, K.2
-
36
-
-
84978596402
-
Non-financial symptoms and the prediction of corporate failure: A test of Argenti's hypotheses'
-
Keasey, J. and Watson, R. (1987). 'Non-financial symptoms and the prediction of corporate failure: a test of Argenti's hypotheses'. Journal of Business Finance and Accounting, 14(5): 335-354.
-
(1987)
Journal of Business Finance and Accounting
, vol.14
, Issue.5
, pp. 335-354
-
-
Keasey, J.1
Watson, R.2
-
37
-
-
77449116891
-
An agency perspective of auditor change in small firms
-
Keasey, J. and Watson, R. (1991). 'An agency perspective of auditor change in small firms'. Journal of Small Business Finance, 1(1): 45-59.
-
(1991)
Journal of Small Business Finance
, vol.1
, Issue.1
, pp. 45-59
-
-
Keasey, J.1
Watson, R.2
-
38
-
-
0040665717
-
Auditor market share, product differentiation and audit fees
-
Lee, D. (1996). 'Auditor market share, product differentiation and audit fees'. Accounting and Business Research, 26(4): 315-324.
-
(1996)
Accounting and Business Research
, vol.26
, Issue.4
, pp. 315-324
-
-
Lee, D.1
-
40
-
-
0002014359
-
Auditor reputation: The international empirical evidence
-
Moizer, P. (1997). 'Auditor reputation: the international empirical evidence'. International Journal of Auditing, 1(1): 61-74.
-
(1997)
International Journal of Auditing
, vol.1
, Issue.1
, pp. 61-74
-
-
Moizer, P.1
-
44
-
-
0000666375
-
Financial ratios and the probabilistic prediction of bankruptcy
-
Ohlson, J. (1980). 'Financial ratios and the probabilistic prediction of bankruptcy'. Journal of Accounting Research, 15(1): 3-25.
-
(1980)
Journal of Accounting Research
, vol.15
, Issue.1
, pp. 3-25
-
-
Ohlson, J.1
-
45
-
-
63749119047
-
The auditor and the smaller company
-
Sherer, M. and Turley, S, eds, London: Paul Chapman Publishing
-
Page, M. (1997). 'The auditor and the smaller company', in Sherer, M. and Turley, S. (eds). Current Issues in Auditing. London: Paul Chapman Publishing.
-
(1997)
Current Issues in Auditing
-
-
Page, M.1
-
46
-
-
0002731393
-
Audit fees and auditor size: Further evidence
-
Palmrose, Z. (1986). '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.1
-
47
-
-
0002055340
-
An analysis of auditor litigation and audit service quality
-
Palmrose, Z. (1988). 'An analysis of auditor litigation and audit service quality'. Accounting Review, LXIII(1): 55-73.
-
(1988)
Accounting Review
, vol.63
, Issue.1
, pp. 55-73
-
-
Palmrose, Z.1
-
48
-
-
0007082260
-
UK auditor concentration: A descriptive note
-
Peel, M. (1997). 'UK auditor concentration: a descriptive note'. Accounting and Business Research, 27(4): 311-322.
-
(1997)
Accounting and Business Research
, vol.27
, Issue.4
, pp. 311-322
-
-
Peel, M.1
-
49
-
-
0042371816
-
The relationship between governance structure and audit fees pre-Cadbury: Some empirical evidence
-
Peel, M. and Clatworthy, M. (2001). 'The relationship between governance structure and audit fees pre-Cadbury: some empirical evidence'. Corporate Governance: an International Review 9 (4): 286-297.
-
(2001)
Corporate Governance: An International Review
, vol.9
, Issue.4
, pp. 286-297
-
-
Peel, M.1
Clatworthy, M.2
-
50
-
-
24344438817
-
Agency costs and audit quality: Evidence from France
-
Piot, C. (2001). 'Agency costs and audit quality: evidence from France'. European Accounting Review, 10(3): 461-499.
-
(2001)
European Accounting Review
, vol.10
, Issue.3
, pp. 461-499
-
-
Piot, C.1
-
51
-
-
0013441063
-
Auditor concentration: A replication and extension for the UK audit market 1991-1995
-
Pong, C. (1999). 'Auditor concentration: a replication and extension for the UK audit market 1991-1995'. Journal of Business Finance and Accounting, 26(3/4): 451-475.
-
(1999)
Journal of Business Finance and Accounting
, vol.26
, Issue.3-4
, pp. 451-475
-
-
Pong, C.1
-
54
-
-
0000619128
-
Tests for specification errors in classical linear least squares regression analysis
-
Ramsey, J. (1969). 'Tests for specification errors in classical linear least squares regression analysis'. Journal of the Royal Statistical Society, Series B, (31): 350-371.
-
(1969)
Journal of the Royal Statistical Society, Series B
, vol.31
, pp. 350-371
-
-
Ramsey, J.1
-
55
-
-
84998044328
-
The demand for the UK small company audit - an agency perspective
-
Seow, J. (2001). 'The demand for the UK small company audit - an agency perspective'. International Small Business Journal, 19(2): 61-79.
-
(2001)
International Small Business Journal
, vol.19
, Issue.2
, pp. 61-79
-
-
Seow, J.1
-
56
-
-
0040515801
-
Additional evidence on the large audit-firm fee premium as an indication of audit quality
-
Simon, D. (1997). 'Additional evidence on the large audit-firm fee premium as an indication of audit quality'. Journal of Applied Business Research, 13(4): 21-29.
-
(1997)
Journal of Applied Business Research
, vol.13
, Issue.4
, pp. 21-29
-
-
Simon, D.1
-
57
-
-
0001627064
-
The effects of auditor change on audit fees: Tests of price cutting and price recovery
-
Simon, D. and Francis, J. (1988). 'The effects of auditor change on audit fees: tests of price cutting and price recovery'. Accounting Review, LXIII(2): 255-269.
-
(1988)
Accounting Review
, vol.63
, Issue.2
, pp. 255-269
-
-
Simon, D.1
Francis, J.2
-
58
-
-
0002868431
-
The pricing of audit services: Theory and evidence
-
Simunic, D. (1980). 'The pricing of audit services: theory and evidence'. Journal of Accounting Research, 18(1): 161-190.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.1
, pp. 161-190
-
-
Simunic, D.1
-
61
-
-
84986043549
-
The demand for external auditing: Managerial share ownership, size, gearing and liquidity influences
-
Tauringana, V. and Clarke, S. (2000). 'The demand for external auditing: managerial share ownership, size, gearing and liquidity influences'. Managerial Auditing Journal, 10(4): 160-168.
-
(2000)
Managerial Auditing Journal
, vol.10
, Issue.4
, pp. 160-168
-
-
Tauringana, V.1
Clarke, S.2
-
62
-
-
0000108948
-
Perceived auditor quality and the earnings response coefficient
-
Teoh, S. H. and Wong, T. J. (1993). 'Perceived auditor quality and the earnings response coefficient'. Accounting Review, LXVII(2): 346-366.
-
(1993)
Accounting Review
, vol.67
, Issue.2
, pp. 346-366
-
-
Teoh, S.H.1
Wong, T.J.2
-
63
-
-
77449115238
-
Auditing: New rules for an old debate
-
January
-
Turpin, A. (2000). 'Auditing: new rules for an old debate'. Director, January: 20.
-
(2000)
Director
, pp. 20
-
-
Turpin, A.1
-
64
-
-
84872494936
-
Agency problems, auditing and the theory of the firm: Some evidence
-
Watts, R. and Zimmerman, J. (1983). 'Agency problems, auditing and the theory of the firm: some evidence.' Journal of Law and Economics, XXVI: 613-633.
-
(1983)
Journal of Law and Economics
, vol.26
, pp. 613-633
-
-
Watts, R.1
Zimmerman, J.2
-
65
-
-
0000095552
-
A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
-
May
-
White, H. (1980). 'A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity'. Econometrica, May: 817-838.
-
(1980)
Econometrica
, pp. 817-838
-
-
White, H.1
-
66
-
-
0004318986
-
-
London: Prentice-Hall International
-
Woolf, E. (1997). Auditing Today. London: Prentice-Hall International.
-
(1997)
Auditing Today
-
-
Woolf, E.1
-
67
-
-
0042682352
-
Supplier behaviour in the US audit market
-
Yardley, J., Kauffman, N., Cairney T. and Albrecht, W. (1992). 'Supplier behaviour in the US audit market'. Journal of Accounting Literature, 24(2): 405-411.
-
(1992)
Journal of Accounting Literature
, vol.24
, Issue.2
, pp. 405-411
-
-
Yardley, J.1
Kauffman, N.2
Cairney, T.3
Albrecht, W.4
|