메뉴 건너뛰기




Volumn 29, Issue 2, 2010, Pages 1-25

Education requirements,audit fees, and audit quality

Author keywords

150 hour requirement; Audit fees; Education

Indexed keywords


EID: 78149312770     PISSN: 02780380     EISSN: 15587991     Source Type: Journal    
DOI: 10.2308/aud.2010.29.2.1     Document Type: Article
Times cited : (17)

References (39)
  • 2
    • 77249175601 scopus 로고    scopus 로고
    • The 150-hour requirement and the number of CPA exam candidates, pass rates, and the number passing
    • Allen, A., and A. Woodland. 2006. The 150-hour requirement and the number of CPA exam candidates, pass rates, and the number passing. Issues in Accounting Education 21 (August): 173-193.
    • (2006) Issues In Accounting Education , vol.21 , Issue.August , pp. 173-193
    • Allen, A.1    Woodland, A.2
  • 3
    • 78149340312 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)
    • American Institute of Certified Public Accountants (AICPA). 2007. The profession and your frequently asked questions. Available at: http://www.aicpa.org/Becoming+a+CPA/CPA+Candidates + and +Students/Students/The+Profession + and+You/FAQs/150faq.htm.
    • (2007) The Profession and Your Frequently Asked Questions
  • 4
    • 0036183815 scopus 로고    scopus 로고
    • Litigation risk and audit fees: Evidence from UK firms cross-listed on US markets
    • Ananth, S., F. Gul, and S. Lynn. 2002. Litigation risk and audit fees: Evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics 33 (1): 91-115.
    • (2002) Journal of Accounting and Economics , vol.33 , Issue.1 , pp. 91-115
    • Ananth, S.1    Gul, F.2    Lynn, S.3
  • 5
    • 0043076255 scopus 로고    scopus 로고
    • Do non-audit services compromise auditor independence? Further evidence
    • Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. Do non-audit 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
  • 6
    • 2642558120 scopus 로고    scopus 로고
    • Auditor industry specialization and earnings quality
    • Balsam, S., J. Krishnan, and J. Yang. 2003. Auditor industry specialization and earnings quality. Auditing 22 (2): 71-97.
    • (2003) Auditing , vol.22 , Issue.2 , pp. 71-97
    • Balsam, S.1    Krishnan, J.2    Yang, J.3
  • 8
    • 33644781805 scopus 로고    scopus 로고
    • The 150-hour rule as a barrier to entering public accountancy
    • Carpenter, C, and E. Stephenson. 2006. The 150-hour rule as a barrier to entering public accountancy. Journal of Labor Research 27 (1): 115-126.
    • (2006) Journal of Labor Research , vol.27 , Issue.1 , pp. 115-126
    • Carpenter, C.1    Stephenson, E.2
  • 9
    • 0031287391 scopus 로고    scopus 로고
    • Client-auditor realignment and restrictions on auditor solicitation
    • Chaney, P., D. Jeter, and P. Shaw. 1997. Client-auditor realignment and restrictions on auditor solicitation. The Accounting Review 72 (3): 433-453.
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 433-453
    • Chaney, P.1    Jeter, D.2    Shaw, P.3
  • 10
    • 78149339604 scopus 로고    scopus 로고
    • Chartered Accountants of Canada (Chartered Accountants)
    • Chartered Accountants of Canada (Chartered Accountants). 2007. CA Qualification. Available at: http://www.cica.ca/index.cfm/ci_id/134/la_id/1.htm.
    • (2007) CA Qualification
  • 11
    • 0035201669 scopus 로고    scopus 로고
    • The effect of the 150-hour requirement on new accountants' professional commitment, ethical orientation, and professionalism
    • Clikeman, P., B. Schwartz, and M. Lathan. 2001. The effect of the 150-hour requirement on new accountants' professional commitment, ethical orientation, and professionalism. Critical Perspectives on Accounting 12 (5): 627-645.
    • (2001) Critical Perspectives On Accounting , vol.12 , Issue.5 , pp. 627-645
    • Clikeman, P.1    Schwartz, B.2    Lathan, M.3
  • 14
    • 0038400991 scopus 로고    scopus 로고
    • The effect of firm-wide and office-level industry expertise and audit pricing
    • Ferguson, A., J. R. Francis, and D. Stokes. 2003. The effect of firm-wide and office-level industry expertise and audit pricing. The Accounting Review 78 (2): 429-448.
    • (2003) The Accounting Review , vol.78 , Issue.2 , pp. 429-448
    • Ferguson, A.1    Francis, J.R.2    Stokes, D.3
  • 15
    • 0000915988 scopus 로고    scopus 로고
    • Accounting accruals and auditor reporting conservatism
    • Francis, J., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 (1): 135-165.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.1 , pp. 135-165
    • Francis, J.1    Krishnan, J.2
  • 16
    • 77954263328 scopus 로고    scopus 로고
    • City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares
    • Francis, J., D. Stokes, and D. Andersen. 1999. City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares. Abacus 35 (2): 185-206.
    • (1999) Abacus , vol.35 , Issue.2 , pp. 185-206
    • Francis, J.1    Stokes, D.2    Andersen, D.3
  • 17
    • 33645731949 scopus 로고    scopus 로고
    • Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency
    • Francis, J., and D. Wang. 2005. Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency. Auditing: A Journal of Practice & Theory (Supplement): 145-160.
    • (2005) Auditing: A Journal of Practice & Theory , Issue.SUPPL. , pp. 145-160
    • Francis, J.1    Wang, D.2
  • 18
    • 77249145570 scopus 로고    scopus 로고
    • The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act
    • Ghosh, A., and R. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28 (2): 171-197.
    • (2009) Auditing: A Journal of Practice & Theory , vol.28 , Issue.2 , pp. 171-197
    • Ghosh, A.1    Pawlewicz, R.2
  • 19
    • 0034257390 scopus 로고    scopus 로고
    • The effect of a bidding restriction on the audit services market
    • Hackenbrack, K., K. Jensen, and J. Payne. 2000. The effect of a bidding restriction on the audit services market. Journal of Accounting Research 38 (2): 355-374.
    • (2000) Journal of Accounting Research , vol.38 , Issue.2 , pp. 355-374
    • Hackenbrack, K.1    Jensen, K.2    Payne, J.3
  • 20
    • 33645655319 scopus 로고    scopus 로고
    • Audit fees: A meta-analysis of the effect of supply and demand attributes
    • Hay, D., W. Knechel, and N. Wong. 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 (1): 141-191.
    • (2006) Contemporary Accounting Research , vol.23 , Issue.1 , pp. 141-191
    • Hay, D.1    Knechel, W.2    Wong, N.3
  • 22
    • 0010151561 scopus 로고
    • A comparison of accounting faculty views on the five-year educational requirement for CPAs
    • Hoshower, L. 1989. A comparison of accounting faculty views on the five-year educational requirement for CPAs. Issues in Accounting Education 4 (2): 293-308.
    • (1989) Issues In Accounting Education , vol.4 , Issue.2 , pp. 293-308
    • Hoshower, L.1
  • 23
    • 0036004049 scopus 로고    scopus 로고
    • Errors in estimating accruals: Implications for empirical research
    • Hribar, P., and D. Collins. 2002. Errors in estimating accruals: Implications for empirical research. Journal of Accounting Research 40 (1): 105-134.
    • (2002) Journal of Accounting Research , vol.40 , Issue.1 , pp. 105-134
    • Hribar, P.1    Collins, D.2
  • 24
    • 78149313377 scopus 로고    scopus 로고
    • Institute of Chartered Accountants in Australia (Institute of Chartered Accountants)
    • Institute of Chartered Accountants in Australia (Institute of Chartered Accountants). 2007. Chartered Accountants Program. Available at: http://www.charteredaccountants.com.au/GradDipCA.
    • (2007) Chartered Accountants Program
  • 25
    • 3142581983 scopus 로고    scopus 로고
    • Management trade-offs of internal control and external auditor expertise
    • Jensen, K., and J. Payne. 2003. Management trade-offs of internal control and external auditor expertise. Auditing: A Journal of Practice & Theory 22 (2): 99-119.
    • (2003) Auditing: A Journal of Practice & Theory , vol.22 , Issue.2 , pp. 99-119
    • Jensen, K.1    Payne, J.2
  • 26
    • 42149083757 scopus 로고    scopus 로고
    • The introduction of price competition in a municipal audit market
    • Jensen, K., and J. Payne. 2005. The introduction of price competition in a municipal audit market. Auditing: A Journal of Practice & Theory 24 (2): 137-152.
    • (2005) Auditing: A Journal of Practice & Theory , vol.24 , Issue.2 , pp. 137-152
    • Jensen, K.1    Payne, J.2
  • 27
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (2): 193-228.
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 193-228
    • Jones, J.1
  • 29
    • 2642550036 scopus 로고    scopus 로고
    • Fees paid to audit firms, accrual choices, and corporate governance
    • Larcker, D., and S. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research 42 (3): 625-658.
    • (2004) Journal of Accounting Research , vol.42 , Issue.3 , pp. 625-658
    • Larcker, D.1    Richardson, S.2
  • 31
    • 0000982489 scopus 로고
    • Occupational licensing and the public interest
    • Maurizi, A. 1974. Occupational licensing and the public interest. The Journal of Political Economy 82 (March-April): 399-413.
    • (1974) The Journal of Political Economy , vol.82 , Issue.March-April , pp. 399-413
    • Maurizi, A.1
  • 32
    • 78149350053 scopus 로고    scopus 로고
    • State accountant privity laws: Narrowing the scope of accountant liability to third parties
    • Pacini, C, D. Sinason, and W. Hillison. 1999. State accountant privity laws: Narrowing the scope of accountant liability to third parties. Research in Accounting Regulation 13: 181-199.
    • (1999) Research In Accounting Regulation , vol.13 , pp. 181-199
    • Pacini, C.1    Sinason, D.2    Hillison, W.3
  • 33
    • 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 (Spring): 97-110.
    • (1986) Journal of Accounting Research , vol.24 , Issue.Spring , pp. 97-110
    • Palmrose, Z.-V.1
  • 34
    • 0002329807 scopus 로고
    • The economic theory of regulation after a decade of deregulation
    • Peltzman, S., M. Levine, and R. Noll. 1989. The economic theory of regulation after a decade of deregulation. Brookings Papers on Economic Activity (Special Issue): 1-59.
    • (1989) Brookings Papers On Economic Activity , Issue.SPEC. ISSUE , pp. 1-59
    • Peltzman, S.1    Levine, M.2    Noll, R.3
  • 35
    • 0008710443 scopus 로고    scopus 로고
    • State regulation and professional accounting education reforms: An empirical test of regulatory capture theory
    • Roberts, R., and J. Kurtenbach. 1998. State regulation and professional accounting education reforms: An empirical test of regulatory capture theory. Journal of Accounting and Public Policy 17 (Autumn): 209-226.
    • (1998) Journal of Accounting and Public Policy , vol.17 , Issue.Autumn , pp. 209-226
    • Roberts, R.1    Kurtenbach, J.2
  • 36
    • 78149289441 scopus 로고    scopus 로고
    • Regulation of accountants: A test of the Stigler-Peltzman theory
    • Sanders, G. 1999. Regulation of accountants: A test of the Stigler-Peltzman theory. Research in Accounting Regulation 13: 81-95.
    • (1999) Research In Accounting Regulation , vol.13 , pp. 81-95
    • Sanders, G.1
  • 37
    • 0040449624 scopus 로고
    • The theory of economic regulation
    • Chicago, IL: The
    • Stigler, G. 1975. The theory of economic regulation. In The Citizen andthe State, 114-141. Chicago, IL: The
    • (1975) The Citizen Andthe State , pp. 114-141
    • Stigler, G.1
  • 38
    • 8744256700 scopus 로고    scopus 로고
    • University of Chicago Press. U.S. House of Representatives, Committee on Financial Services, Washington, D.C.: Government Printing Office
    • University of Chicago Press. U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
    • (2002) Sarbanes-Oxley Act of 2002. Public Law No. 107-204
  • 39
    • 0041008096 scopus 로고
    • The economic theory of regulation: Evidence from the uniform CPA examination
    • Young, S. 1988. The economic theory of regulation: Evidence from the uniform CPA examination. The Accounting Review 63 (April): 283-291.
    • (1988) The Accounting Review , vol.63 , Issue.April , pp. 283-291
    • Young, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.