메뉴 건너뛰기




Volumn 28, Issue 2, 2009, Pages 171-197

The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act

Author keywords

Audit pricing; Auditor fees; Big 4 premium; Fee discounting; Lowballing; Sarbanes Oxley Act

Indexed keywords


EID: 77249145570     PISSN: 02780380     EISSN: 15587991     Source Type: Journal    
DOI: 10.2308/aud.2009.28.2.171     Document Type: Article
Times cited : (164)

References (33)
  • 1
    • 0043076255 scopus 로고    scopus 로고
    • Do nonaudit services compromise auditor independence? Further evidence
    • Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78 (3): 611-639.
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 611-639
    • Ashbaugh, H.1    Lafond, R.2    Mayhew, B.3
  • 3
    • 0035602479 scopus 로고    scopus 로고
    • Auditors' perceived business risk and audit fees: Analysis and evidence
    • Bell, T., W. Landsman, and D. Shackelford. 2001. Auditors' perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research 39 (1): 35-43.
    • (2001) Journal of Accounting Research , vol.39 , Issue.1 , pp. 35-43
    • Bell, T.1    Landsman, W.2    Shackelford, D.3
  • 5
    • 0346451549 scopus 로고    scopus 로고
    • Lowballing and efficiency in a two-period specialization model of auditing competition
    • Chan, D. 1999. Lowballing and efficiency in a two-period specialization model of auditing competition. Contemporary Accounting Research 16 (4): 51-72.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.4 , pp. 51-72
    • Chan, D.1
  • 6
    • 1342266706 scopus 로고    scopus 로고
    • Self-selection of auditors and audit pricing in private firms
    • Chaney, P., D. Jeter, and L. Shivakumar. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review 79 (1): 51.
    • (2004) The Accounting Review , vol.79 , Issue.1 , pp. 51
    • Chaney, P.1    Jeter, D.2    Shivakumar, L.3
  • 7
    • 41449103418 scopus 로고    scopus 로고
    • Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence
    • Choi, J., J. Kim, X. Liu, and D. Simunic. 2008. Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence. Contemporary Accounting Research 25 (1): 55-99.
    • (2008) Contemporary Accounting Research , vol.25 , Issue.1 , pp. 55-99
    • Choi, J.1    Kim, J.2    Liu, X.3    Simunic, D.4
  • 8
    • 70450258641 scopus 로고    scopus 로고
    • Ups and downs of audit fees since the Sarbanes-Oxley Act
    • Ciesielski, J., and T. Weirich. 2006. Ups and downs of audit fees since the Sarbanes-Oxley Act. The CPA Journal 76 (10): 28-35.
    • (2006) The Cpa Journal , vol.76 , Issue.10 , pp. 28-35
    • Ciesielski, J.1    Weirich, T.2
  • 10
    • 0033114556 scopus 로고    scopus 로고
    • Pricing initial audit engagements: A test of competing theories
    • Ciesielski, J., and T. Weirich. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review 74 (2): 201-216.
    • (1999) The Accounting Review , vol.74 , Issue.2 , pp. 201-216
    • Ciesielski, J.1    Weirich, T.2
  • 11
    • 77249089930 scopus 로고    scopus 로고
    • Sarbanes-Oxley fails to slow fraud
    • Cummings, J. 2005. Sarbanes-Oxley fails to slow fraud. Business Finance 11: 9.
    • (2005) Business Finance , vol.11 , pp. 9
    • Cummings, J.1
  • 13
    • 0347129687 scopus 로고    scopus 로고
    • An investigation of the pricing of audit services for financial institutions
    • Fields, L., D. Fraser, and M. Wilkins. 2004. An investigation of the pricing of audit services for financial institutions. Journal of Accounting and Public Policy 23 (1): 53-77.
    • (2004) Journal of Accounting and Public Policy , vol.23 , Issue.1 , pp. 53-77
    • Fields, L.1    Fraser, D.2    Wilkins, M.3
  • 16
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for nonaudit services and earnings management
    • Frankel, R., M. Johnson, and K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 71-105.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 71-105
    • Frankel, R.1    Johnson, M.2    Nelson, K.3
  • 17
    • 33745609496 scopus 로고    scopus 로고
    • Pricing of initial audit engagements by large and small audit firms
    • Ghosh, A., and S. Lustgarten. 2006. Pricing of initial audit engagements by large and small audit firms. Contemporary Accounting Research 23 (2): 333-368.
    • (2006) Contemporary Accounting Research , vol.23 , Issue.2 , pp. 333-368
    • Ghosh, A.1    Lustgarten, S.2
  • 18
  • 19
    • 77249097988 scopus 로고    scopus 로고
    • SEC enforcement division: Ratcheting up
    • Heffes, E. M. 2005. SEC enforcement division: Ratcheting up. Financial Executive 21: 14-16.
    • (2005) Financial Executive , vol.21 , pp. 14-16
    • Heffes, E.M.1
  • 23
    • 0002731393 scopus 로고
    • Audit fees and auditor size: Further evidence
    • Palmrose, Z.-V. 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.-V.1
  • 24
    • 77249154762 scopus 로고    scopus 로고
    • PricewaterhouseCoopers LLP (PwC), New York, NY: PwC Advisory Crisis Management
    • PricewaterhouseCoopers LLP (PwC). 2008. 2007 Securities Litigation Study. New York, NY: PwC Advisory Crisis Management.
    • (2008) 2007 Securities Litigation Study
  • 25
    • 77249136497 scopus 로고    scopus 로고
    • The impact of Sarbanes-Oxley on SEC enforcement in public company disclosure cases
    • Rashkover, B., and C. Winter. 2005. The impact of Sarbanes-Oxley on SEC enforcement in public company disclosure cases. International Journal of Disclosure and Governance 2: 312-324.
    • (2005) International Journal of Disclosure and Governance , vol.2 , pp. 312-324
    • Rashkover, B.1    Winter, C.2
  • 26
    • 77249126034 scopus 로고    scopus 로고
    • The Wall Street Journal (January 12): C3. Securities and Exchange Commission (SEC). 2003. Final Rule: Strengthening the Commission's Requirements Regarding Auditor Independence Requirements. Release No. 33-7919. Washington, D.C.: Government Printing Office
    • Reilly, D. 2007. Audit watchdog report raps Ernst, KPMG. The Wall Street Journal (January 12): C3. Securities and Exchange Commission (SEC). 2003. Final Rule: Strengthening the Commission's Requirements Regarding Auditor Independence Requirements. Release No. 33-7919. Washington, D.C.: Government Printing Office.
    • (2007) Audit Watchdog Report Raps Ernst, Kpmg
    • Reilly, D.1
  • 27
    • 0036183815 scopus 로고    scopus 로고
    • Litigation risk and audit fees: Evidence from U.K. firms cross-listed on U.S. markets
    • Seetharaman, A., F. Gul, and S. Lynn. 2002. Litigation risk and audit fees: Evidence from U.K. firms cross-listed on U.S. markets. Journal of Accounting and Economics 33: 91-115.
    • (2002) Journal of Accounting and Economics , vol.33 , pp. 91-115
    • Seetharaman, A.1    Gul, F.2    Lynn, S.3
  • 28
    • 0001627064 scopus 로고
    • The effects of auditor change on audit fees: Tests of price cutting and price recovery
    • Simon, D., and J. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review 63 (2): 255-269.
    • (1988) The Accounting Review , vol.63 , Issue.2 , pp. 255-269
    • Simon, D.1    Francis, J.2
  • 29
    • 0002868431 scopus 로고
    • 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
  • 30
    • 17144374457 scopus 로고    scopus 로고
    • The impact of litigation risk on audit pricing: A review of the economics and the evidence
    • Simunic, D., and M. Stein. 1996. The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing: A Journal of Practice & Theory 15 (Supplement): 119-134.
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , Issue.SUPPL. , pp. 119-134
    • Simunic, D.1    Stein, M.2
  • 31
    • 8744256700 scopus 로고    scopus 로고
    • U.S. House of Representatives, Public Law 107-204 [H.R. 3763]. Washington, D.C.: Government Printing Office
    • U.S. House of Representatives. 2002. The Sarbanes-Oxley Act of 2002. Public Law 107-204 [H.R. 3763]. Washington, D.C.: Government Printing Office.
    • (2002) The Sarbanes-oxley Act of 2002
  • 32
    • 0000095552 scopus 로고
    • A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
    • White, H. 1980. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica 48: 817-838.
    • (1980) Econometrica , vol.48 , pp. 817-838
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.