-
1
-
-
0043076255
-
Do Non-audit Services Comprise Auditor Independence? Further Evidence
-
Ashbaugh, H., LaFound, R. and Maydew, B. 2003, 'Do Non-audit Services Comprise Auditor Independence? Further Evidence', The Accounting Review, 78: 611-39.
-
(2003)
The Accounting Review
, vol.78
, pp. 611-639
-
-
Ashbaugh, H.1
LaFound, R.2
Maydew, B.3
-
2
-
-
0000423179
-
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies
-
Beattie, V. and Fearnley, S. 1995, 'The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies', Accounting and Business Research, 25: 227-39.
-
(1995)
Accounting and Business Research
, vol.25
, pp. 227-239
-
-
Beattie, V.1
Fearnley, S.2
-
3
-
-
21344494616
-
The Economic Determinants of Auditor Compensation in the Initial Public Offerings Market
-
Beatty, R. 1993, 'The Economic Determinants of Auditor Compensation in the Initial Public Offerings Market', Journal of Accounting Research, 31: 294-302.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 294-302
-
-
Beatty, R.1
-
5
-
-
0039975586
-
A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting
-
Bell, T.B. and Carcello, J.V. 2000, 'A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting', Auditing: A Journal of Practice & Theory, 19: 167-82.
-
(2000)
Auditing: A Journal of Practice & Theory
, vol.19
, pp. 167-182
-
-
Bell, T.B.1
Carcello, J.V.2
-
6
-
-
48249109549
-
Auditor Labor Usage and Fees under Business Risk Auditing
-
Bell, T., Doogar, R. and Solomon, I. 2008, 'Auditor Labor Usage and Fees under Business Risk Auditing', Journal of Accounting Research, 46: 729-60.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 729-760
-
-
Bell, T.1
Doogar, R.2
Solomon, I.3
-
7
-
-
0035602479
-
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
-
Bell, T.B., Landsman, W.R. and Shackelford, D.A. 2001, 'Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence', Journal of Accounting Research, 39: 35-43.
-
(2001)
Journal of Accounting Research
, vol.39
, pp. 35-43
-
-
Bell, T.B.1
Landsman, W.R.2
Shackelford, D.A.3
-
8
-
-
65049088648
-
The Impact of Competition on Audit Planning View, and Performance
-
Bierstaker, J., Houston, R. and Wright, A. 2006, 'The Impact of Competition on Audit Planning View, and Performance', Journal of Accounting Literature, 25: 1-58.
-
(2006)
Journal of Accounting Literature
, vol.25
, pp. 1-58
-
-
Bierstaker, J.1
Houston, R.2
Wright, A.3
-
11
-
-
78149346149
-
Do Abnormally High Audit Fees Impair Audit Quality?
-
Choi, J.H., Kim, J.B. and Zang, Y. 2010, 'Do Abnormally High Audit Fees Impair Audit Quality?', Auditing: A Journal of Practice & Theory, 29: 115-40.
-
(2010)
Auditing: A Journal of Practice & Theory
, vol.29
, pp. 115-140
-
-
Choi, J.H.1
Kim, J.B.2
Zang, Y.3
-
12
-
-
67349088164
-
Selective Mandatory Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea
-
Working Paper, Purdue University.
-
Chung, H. 2004, 'Selective Mandatory Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea', Working Paper, Purdue University.
-
(2004)
-
-
Chung, H.1
-
13
-
-
77951940276
-
Discussion of Chief Executive Officer Equity Incentives and Accounting Irregularities
-
Core, J.E. 2010, 'Discussion of Chief Executive Officer Equity Incentives and Accounting Irregularities', Journal of Accounting Research, 48: 271-87.
-
(2010)
Journal of Accounting Research
, vol.48
, pp. 271-287
-
-
Core, J.E.1
-
14
-
-
0033114556
-
Pricing Initial Audit Engagements: A Test of Competing Theories
-
Craswell, A.T. and Francis, J.R. 1999, 'Pricing Initial Audit Engagements: A Test of Competing Theories', The Accounting Review, 74: 201-16.
-
(1999)
The Accounting Review
, vol.74
, pp. 201-216
-
-
Craswell, A.T.1
Francis, J.R.2
-
15
-
-
0001206613
-
Auditor Brand Name Reputations and Industry Specializations
-
Craswell, A.T., Francis, J.R. and Taylor, S.L. 1995, 'Auditor Brand Name Reputations and Industry Specializations', Journal of Accounting and Economics, 20: 297-322.
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 297-322
-
-
Craswell, A.T.1
Francis, J.R.2
Taylor, S.L.3
-
16
-
-
40249117870
-
Auditor Independence, Low Balling, and Disclosure Regulation
-
DeAngelo, L.E. 1981a, 'Auditor Independence, Low Balling, and Disclosure Regulation', Journal of Accounting and Economics, 3: 113-27.
-
(1981)
Journal of Accounting and Economics
, vol.3
, pp. 113-127
-
-
DeAngelo, L.E.1
-
18
-
-
0038743519
-
Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong
-
DeFond, M., Francis, J. and Wong, T. 2000, 'Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong', Auditing: A Journal of Practice and Theory, 19: 49-66.
-
(2000)
Auditing: A Journal of Practice and Theory
, vol.19
, pp. 49-66
-
-
DeFond, M.1
Francis, J.2
Wong, T.3
-
19
-
-
0040224458
-
The Effect of Auditor Changes on Audit Fees, Audit Hours, and Audit Quality
-
Deis, Jr. D.R. and Giroux, G.A. 1996, 'The Effect of Auditor Changes on Audit Fees, Audit Hours, and Audit Quality', Journal of Accounting and Public Policy, 15: 55-76.
-
(1996)
Journal of Accounting and Public Policy
, vol.15
, pp. 55-76
-
-
Deis Jr, D.R.1
Giroux, G.A.2
-
20
-
-
0010025765
-
Informationally Motivated Auditor Replacement
-
Dye, R.A. 1991, 'Informationally Motivated Auditor Replacement', Journal of Accounting and Economics, 14: 347-74.
-
(1991)
Journal of Accounting and Economics
, vol.14
, pp. 347-374
-
-
Dye, R.A.1
-
22
-
-
0000116156
-
Determinants of Fee Cutting on Initial Audit Engagements
-
Ettredge, M. and Greenberg, R. 1990, 'Determinants of Fee Cutting on Initial Audit Engagements', Journal of Accounting Research, 28: 198-210.
-
(1990)
Journal of Accounting Research
, vol.28
, pp. 198-210
-
-
Ettredge, M.1
Greenberg, R.2
-
23
-
-
0036331681
-
Corporate Ownership Structure and the Informativeness of Accounting in East Asia
-
Fan, J. and Wong, T.J. 2002, 'Corporate Ownership Structure and the Informativeness of Accounting in East Asia', Journal of Accounting and Economics, 33: 401-25.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 401-425
-
-
Fan, J.1
Wong, T.J.2
-
24
-
-
0000426492
-
The Effect of Audit Firm Size on Audit Prices, A Study of the Australian Market
-
Francis, J.R. 1984, 'The Effect of Audit Firm Size on Audit Prices, A Study of the Australian Market', Journal of Accounting and Economics, 6: 133-51.
-
(1984)
Journal of Accounting and Economics
, vol.6
, pp. 133-151
-
-
Francis, J.R.1
-
25
-
-
0000121217
-
A Test of Audit Pricing in the Small-client Segment of the US Audit Market
-
Francis, J.R. and Simon, D.T. 1987, 'A Test of Audit Pricing in the Small-client Segment of the US Audit Market', The Accounting Review, 62: 145-57.
-
(1987)
The Accounting Review
, vol.62
, pp. 145-157
-
-
Francis, J.R.1
Simon, D.T.2
-
26
-
-
38849127101
-
Improving Auditor Independence through Selective Mandatory Rotation
-
Geitzmann, M. and Sen, P.K. 2002, 'Improving Auditor Independence through Selective Mandatory Rotation', International Journal of Auditing, 6: 183-210.
-
(2002)
International Journal of Auditing
, vol.6
, pp. 183-210
-
-
Geitzmann, M.1
Sen, P.K.2
-
27
-
-
0011576437
-
The Effect of Peer Review on Audit Economies
-
Giroux, F., Deis, D. and Bryan, B. 1995, 'The Effect of Peer Review on Audit Economies', Research in Accounting Regulation, 9: 63-82.
-
(1995)
Research in Accounting Regulation
, vol.9
, pp. 63-82
-
-
Giroux, F.1
Deis, D.2
Bryan, B.3
-
28
-
-
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: 13-28.
-
(1996)
Journal of Business Finance and Accounting
, vol.23
, pp. 13-28
-
-
Gregory, A.1
Collier, P.2
-
29
-
-
33645655319
-
Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes
-
Hay, D.C., Knechel, W.R. and Wong, N. 2006, 'Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes', Contemporary Accounting Research, 23: 141-91.
-
(2006)
Contemporary Accounting Research
, vol.23
, pp. 141-191
-
-
Hay, D.C.1
Knechel, W.R.2
Wong, N.3
-
30
-
-
1842533946
-
Using Matching, Instrumental Variables, and Control Functions to Estimate Economic Choice Models
-
Heckman, J. and Navarro-Lozano, S. 2004, 'Using Matching, Instrumental Variables, and Control Functions to Estimate Economic Choice Models', The Review of Economics and Statistics, 86: 30-57.
-
(2004)
The Review of Economics and Statistics
, vol.86
, pp. 30-57
-
-
Heckman, J.1
Navarro-Lozano, S.2
-
31
-
-
67649531622
-
Impact of Excess Auditor Remuneration on the Cost of Equity Capital around the World
-
Hope, O-K., Kang, T., Thomas, W.B. and Yoo, Y.K. 2009, 'Impact of Excess Auditor Remuneration on the Cost of Equity Capital around the World', Journal of Accounting, Auditing and Finance, 24: 177-210.
-
(2009)
Journal of Accounting, Auditing and Finance
, vol.24
, pp. 177-210
-
-
Hope, O.-K.1
Kang, T.2
Thomas, W.B.3
Yoo, Y.K.4
-
32
-
-
0033238442
-
The Audit Risk Model, Business Risk, and Audit-planning Decisions
-
Houston, R.W., Peters, M.F. and Pratt, J.H. 1999, 'The Audit Risk Model, Business Risk, and Audit-planning Decisions', The Accounting Review, 74: 281-98.
-
(1999)
The Accounting Review
, vol.74
, pp. 281-298
-
-
Houston, R.W.1
Peters, M.F.2
Pratt, J.H.3
-
33
-
-
23944467102
-
The Effect of Mandatory Auditor Assignment and Non-audit Service on Audit Fees, Evidence from Korea
-
Jeong, S.W., Jung, K.E. and Lee, S.J. 2005, 'The Effect of Mandatory Auditor Assignment and Non-audit Service on Audit Fees, Evidence from Korea', International Journal of Accounting, 40: 233-48.
-
(2005)
International Journal of Accounting
, vol.40
, pp. 233-248
-
-
Jeong, S.W.1
Jung, K.E.2
Lee, S.J.3
-
34
-
-
84992975012
-
Assigned Auditor and Market Valuation: Korean Evidence
-
Jeong, S.W., Kim, J.B. and Yoon, S.S. 2007, 'Assigned Auditor and Market Valuation: Korean Evidence', Accounting Research Journal, 20: 37-46.
-
(2007)
Accounting Research Journal
, vol.20
, pp. 37-46
-
-
Jeong, S.W.1
Kim, J.B.2
Yoon, S.S.3
-
35
-
-
2542451895
-
Big Six Auditors and Audit Quality: The Korean Evidence
-
Jeong, S.W. and Rho, J.H. 2004, 'Big Six Auditors and Audit Quality: The Korean Evidence', International Journal of Accounting, 39: 175-96.
-
(2004)
International Journal of Accounting
, vol.39
, pp. 175-196
-
-
Jeong, S.W.1
Rho, J.H.2
-
36
-
-
0040568461
-
Client-acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation
-
Johnstone, K. 2000, 'Client-acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation', Auditing: A Journal of Practice and Theory, 19, 1: 1-25.
-
(2000)
Auditing: A Journal of Practice and Theory
, vol.19
, Issue.1
, pp. 1-25
-
-
Johnstone, K.1
-
38
-
-
67349107872
-
Does Auditor Designation by the Regulatory Authority Improve Audit Quality? Evidence from Korea
-
Kim, J.B. and Yi, C.H. 2009, 'Does Auditor Designation by the Regulatory Authority Improve Audit Quality? Evidence from Korea', Journal of Accounting and Public Policy, 28: 207-30.
-
(2009)
Journal of Accounting and Public Policy
, vol.28
, pp. 207-230
-
-
Kim, J.B.1
Yi, C.H.2
-
39
-
-
0001457802
-
The Role of Market Forces in Assuring Contractual Performance
-
Klein, B. and Leffler, K.B. 1981, 'The Role of Market Forces in Assuring Contractual Performance', Journal of Political Economy, 89, 4: 615-41.
-
(1981)
Journal of Political Economy
, vol.89
, Issue.4
, pp. 615-641
-
-
Klein, B.1
Leffler, K.B.2
-
40
-
-
77149177665
-
Auditor Liability and Client Acceptance Decisions
-
Laux, V. and Newman, D.P. 2010, 'Auditor Liability and Client Acceptance Decisions', The Accounting Review, 85: 261-85.
-
(2010)
The Accounting Review
, vol.85
, pp. 261-285
-
-
Laux, V.1
Newman, D.P.2
-
41
-
-
79952665095
-
Can Big 4 versus Non-Big 4 Differences in Audit Quality Proxies Be Attributed to Client Characteristics?
-
Lawrence, A., Minutti-Meza, M. and Zhang, P. 2011, 'Can Big 4 versus Non-Big 4 Differences in Audit Quality Proxies Be Attributed to Client Characteristics?', The Accounting Review, 86: 259-86.
-
(2011)
The Accounting Review
, vol.86
, pp. 259-286
-
-
Lawrence, A.1
Minutti-Meza, M.2
Zhang, P.3
-
42
-
-
84882477852
-
Self-selection Models in Corporate Finance
-
in B.E. Eckso (ed.), Elsevier Science BV, Amsterdam.
-
Li, K. and Prabhala, N. 2007, 'Self-selection Models in Corporate Finance', in B.E. Eckso (ed.), Handbook of Corporate Finance: Empirical Corporate Finance, Elsevier Science BV, Amsterdam: 37-86.
-
(2007)
Handbook of Corporate Finance: Empirical Corporate Finance
, pp. 37-86
-
-
Li, K.1
Prabhala, N.2
-
43
-
-
21844525506
-
The Production of Audit Services: Evidence from a Major Public Accounting Firm
-
O'Keefe, T., Simunic, D. and Stein, M. 1994, 'The Production of Audit Services: Evidence from a Major Public Accounting Firm', Journal of Accounting Research, 32: 241-61.
-
(1994)
Journal of Accounting Research
, vol.32
, pp. 241-261
-
-
O'Keefe, T.1
Simunic, D.2
Stein, M.3
-
44
-
-
0002731393
-
Audit Fees and Auditor Size: Further Evidence
-
Palmrose, Z. 1986, 'Audit Fees and Auditor Size: Further Evidence', Journal of Accounting Research, 24: 97-110.
-
(1986)
Journal of Accounting Research
, vol.24
, pp. 97-110
-
-
Palmrose, Z.1
-
45
-
-
0000447429
-
The Relation of Audit Contract Type to Audit Fess and Hours
-
Palmrose, Z. 1989, 'The Relation of Audit Contract Type to Audit Fess and Hours', The Accounting Review, 64: 488-99.
-
(1989)
The Accounting Review
, vol.64
, pp. 488-499
-
-
Palmrose, Z.1
-
46
-
-
21844482753
-
The Effect of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees
-
Pratt, J. and Stice, J.D. 1994, 'The Effect of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees', The Accounting Review, 69: 639-56.
-
(1994)
The Accounting Review
, vol.69
, pp. 639-656
-
-
Pratt, J.1
Stice, J.D.2
-
48
-
-
0001627064
-
The Effect of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery
-
Simon, D.T. and Francis, J.R. 1988, 'The Effect of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery', The Accounting Review, 63: 255-69.
-
(1988)
The Accounting Review
, vol.63
, pp. 255-269
-
-
Simon, D.T.1
Francis, J.R.2
-
49
-
-
0002868431
-
The Price of Audit Services: Theory and Evidence
-
Simunic, D.A. 1980, 'The Price of Audit Services: Theory and Evidence', Journal of Accounting Research, 18: 161-90.
-
(1980)
Journal of Accounting Research
, vol.18
, pp. 161-190
-
-
Simunic, D.A.1
-
50
-
-
17144374457
-
The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence
-
Simunic, D.A. and Stein, M.T. 1996, 'The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence', Auditing: A Journal of Practice and Theory, 15S: 119-34.
-
(1996)
Auditing: A Journal of Practice and Theory
, vol.15 S
, pp. 119-134
-
-
Simunic, D.A.1
Stein, M.T.2
-
51
-
-
0003129282
-
Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switch
-
Teoh, S.H. 1992, 'Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switch', Journal of Accounting Research, 30: 1-23.
-
(1992)
Journal of Accounting Research
, vol.30
, pp. 1-23
-
-
Teoh, S.H.1
-
52
-
-
0009221284
-
The Effects of Auditor's Business Risk on Audit Scope
-
Walo, J.C. 1995, 'The Effects of Auditor's Business Risk on Audit Scope', Auditing: A Journal of Practice & Theory, 14: 115-24.
-
(1995)
Auditing: A Journal of Practice & Theory
, vol.14
, pp. 115-124
-
-
Walo, J.C.1
|