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Volumn 20, Issue C, 2008, Pages 103-126

Audit pricing and internal control disclosures among non-accelerated filers

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[No Author keywords available]

Indexed keywords


EID: 65249133127     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(07)00206-8     Document Type: Review
Times cited : (25)

References (22)
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    • When SOX 302, 404 control attestations contradict
    • May 9
    • Dunn, C. (2006). When SOX 302, 404 control attestations contradict. Compliance Week (May 9).
    • (2006) Compliance Week
    • Dunn, C.1
  • 3
    • 0000116156 scopus 로고
    • Determinants of fee cutting on initial audit engagements
    • Ettredge M., and Greenberg R. Determinants of fee cutting on initial audit engagements. Journal of Accounting Research 28 1 (1990) 198-210
    • (1990) Journal of Accounting Research , vol.28 , Issue.1 , pp. 198-210
    • Ettredge, M.1    Greenberg, R.2
  • 4
    • 33751250207 scopus 로고    scopus 로고
    • A basic quantification of the competitive implications of the demise of Arthur Andersen
    • Feldman E.A. A basic quantification of the competitive implications of the demise of Arthur Andersen. Review of Industrial Organization 29 (2006) 193-212
    • (2006) Review of Industrial Organization , vol.29 , pp. 193-212
    • Feldman, E.A.1
  • 5
    • 0035731914 scopus 로고    scopus 로고
    • The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution
    • Felix W., Gramling A., and Maletta M. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research 39 3 (2001) 513-535
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 513-535
    • Felix, W.1    Gramling, A.2    Maletta, M.3
  • 6
    • 41849099941 scopus 로고    scopus 로고
    • An analysis of audit fees following the passage of Sarbanes-Oxley. Asia-Pacific
    • Griffin, P. A., & Lont, D. H. (2007). An analysis of audit fees following the passage of Sarbanes-Oxley. Asia-Pacific Journal of Accounting and Economics, 14(2), 161-192 .
    • (2007) Journal of Accounting and Economics , vol.14 , Issue.2 , pp. 161-192
    • Griffin, P.A.1    Lont, D.H.2
  • 7
    • 65249169640 scopus 로고    scopus 로고
    • Grothe, M. (2007). The Materially Weak (February 27). Glass, Lewis & Co.
    • Grothe, M. (2007). The Materially Weak (February 27). Glass, Lewis & Co.
  • 9
    • 33645655319 scopus 로고    scopus 로고
    • Audit fees: A meta-analysis of the effect of supply and demand attributes
    • Hay D., Knechel R., and Wong N. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 1 (2006) 141-191
    • (2006) Contemporary Accounting Research , vol.23 , Issue.1 , pp. 141-191
    • Hay, D.1    Knechel, R.2    Wong, N.3
  • 10
    • 65249095065 scopus 로고    scopus 로고
    • Evidence on the Audit Risk Model: Do auditors increase audit effort in the presence of internal control deficiencies?
    • forthcoming
    • Hogan, C. H., & Wilkins, M. S. (2007). Evidence on the Audit Risk Model: Do auditors increase audit effort in the presence of internal control deficiencies? Contemporary Accounting Research (forthcoming).
    • (2007) Contemporary Accounting Research
    • Hogan, C.H.1    Wilkins, M.S.2
  • 12
    • 55649103145 scopus 로고    scopus 로고
    • Panel urges relaxing rules for oversight
    • Ip G., Scannell K., and Solomon D. Panel urges relaxing rules for oversight. Wall Street Journal November 30 (2007) p. C1
    • (2007) Wall Street Journal , Issue.November 30
    • Ip, G.1    Scannell, K.2    Solomon, D.3
  • 14
    • 0003094230 scopus 로고
    • An exploratory study of auditors' evidential planning judgments
    • Mock T.J., and Wright A. An exploratory study of auditors' evidential planning judgments. Auditing: A Journal of Practice and Theory 12 (1993) 39-61
    • (1993) Auditing: A Journal of Practice and Theory , vol.12 , pp. 39-61
    • Mock, T.J.1    Wright, A.2
  • 16
    • 21844525506 scopus 로고
    • The production of audit services: Evidence from a major public accounting firm
    • O'Keefe T.B., Simunic D.A., and Stein M.T. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research 32 (1994) 241-261
    • (1994) Journal of Accounting Research , vol.32 , pp. 241-261
    • O'Keefe, T.B.1    Simunic, D.A.2    Stein, M.T.3
  • 17
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    • Public Company Accounting Oversight Board. (2004). Auditing standard No. 2: An audit of internal control over financial reporting performed in conjunction with an audit of financial statements (March 9). Washington, DC: PCAOB.
    • Public Company Accounting Oversight Board. (2004). Auditing standard No. 2: An audit of internal control over financial reporting performed in conjunction with an audit of financial statements (March 9). Washington, DC: PCAOB.
  • 19
    • 33845791499 scopus 로고    scopus 로고
    • SOX Section 404 material weakness disclosures and audit fees
    • Raghunandan K., and Rama D. SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory 25 May (2006) 99-114
    • (2006) Auditing: A Journal of Practice & Theory , vol.25 , Issue.May , pp. 99-114
    • Raghunandan, K.1    Rama, D.2
  • 20
    • 65249125508 scopus 로고    scopus 로고
    • Securities and Exchange Commission. (2003). Final rule: Management's reports on internal control over financial reporting and certification of disclosure in Exchange Act Periodic Reports. Release Nos. 33-8238; 34-47986; IC-26068; File Nos. S7-40-02; S7-06-03. Washington, DC.
    • Securities and Exchange Commission. (2003). Final rule: Management's reports on internal control over financial reporting and certification of disclosure in Exchange Act Periodic Reports. Release Nos. 33-8238; 34-47986; IC-26068; File Nos. S7-40-02; S7-06-03. Washington, DC.
  • 21
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    • Securities and Exchange Commission, by Chairman Christopher Cox. (2006). Testimony concerning the impact of the Sarbanes-Oxley Act (September 19). Washington, DC.
    • Securities and Exchange Commission, by Chairman Christopher Cox. (2006). Testimony concerning the impact of the Sarbanes-Oxley Act (September 19). Washington, DC.


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.