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Journal of Business Ethics, ISSN 0167-4544, 3/2018, Volume 148, Issue 1, pp. 53 - 78
Journal Article
The Accounting Review, ISSN 0001-4826, 1/2005, Volume 80, Issue 1, pp. 113 - 136
Journal Article
Journal of Business Ethics, ISSN 0167-4544, 2018, pp. 1 - 23
This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find... 
Gambling | Social norms | Audit pricing | Studies | Audit | Audits | Counties | Clients | Risk factors | Business ethics
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 5/2014, Volume 52, Issue 2, pp. 303 - 339
Journal Article
Auditing, ISSN 0278-0380, 05/2010, Volume 29, Issue 1, pp. 73 - 97
Using a large sample of U. S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within... 
Audit office | Audit quality | Audit pricing | Office size | office size | MARKET | EARNINGS MANAGEMENT | PREMIUMS | NONAUDIT SERVICES | ACCRUALS | audit pricing | INDUSTRY SPECIALIZATION | FEES | BRAND | REPUTATIONS | BUSINESS, FINANCE | INDEPENDENCE | audit quality | audit office | Prices and rates | Accounting firms | Influence | Corporate size | Quality management | Studies | Size of enterprise | Fees & charges | Audit engagements | Quality | Auditors
Journal Article
by Chen, JF and Duh, RR and Wu, CT and Yu, LH
ACCOUNTING HORIZONS, ISSN 0888-7993, 06/2019, Volume 33, Issue 2, pp. 75 - 97
This paper examines the association between macroeconomic uncertainty and audit fees. Using the volatility index from the Chicago Board Option Exchange to... 
NONAUDIT FEES | INTERNAL CONTROL | EARNINGS MANAGEMENT | audit pricing | INDUSTRY SPECIALIZATION | FINANCIAL CRISIS | audit fees | STOCK-PRICES | BUSINESS, FINANCE | IMPACT | COSTS | macroeconomic uncertainty | BUSINESS RISK | STANDARD NO. 5 | Fees & charges | Audits | Uncertainty | Macroeconomics | Volatility | Auditors
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2008, Volume 25, Issue 1, pp. 55 - 99
In this paper, we first develop a model in which national legal environments play a crucial role in determining auditor effort and audit fees. Our model... 
Liability regime shift | Audit fee | Legal liability cost | Big 4 fee premium | SERVICES | DETERMINANTS | EARNINGS MANAGEMENT | audit fee | FIRMS | CORPORATE GOVERNANCE | AUSTRALIAN MARKET | FEES | legal liability cost | BUSINESS, FINANCE | liability regime shift | FINANCE | LITIGATION RISK | INVESTOR PROTECTION
Journal Article
Accounting Horizons, ISSN 0888-7993, 03/2017, Volume 31, Issue 1, pp. 57 - 81
Extant literature finds mixed evidence on the association between audit market concentration and audit fees. We re-examine this issue using a large sample of... 
Auditor switches | Audit pricing | Audit market concentration | Lowballing | QUALITY | auditor switches | EARNINGS MANAGEMENT | INDUSTRY EXPERTISE | GOING-CONCERN OPINIONS | audit pricing | SOX SECTION-404 | FEES | lowballing | BUSINESS, FINANCE | IMPACT | audit market concentration | COMPETITION | ENGAGEMENTS | LITIGATION RISK | Prices and rates | Services | Accounting firms | Methods | Auditing
Journal Article
Emerging Markets Finance and Trade, ISSN 1540-496X, 01/2018, Volume 54, Issue 2, pp. 336 - 358
This study explores audit implications of shared leadership in client firms. Analyzing data from 2002 to 2013 of Korean listed companies, we find that auditors... 
audit hours | audit fees | shared leadership | G34 | M42 | co-CEOs | audit effort | MANAGEMENT | EARNINGS | RISK | CORPORATE GOVERNANCE | BUSINESS | FEES | INTERNATIONAL RELATIONS | ACCOUNTING RESEARCH | IFRS ADOPTION | BOARDS | ECONOMICS | OWNERSHIP | FIRM
Journal Article
Journal of Business Ethics, ISSN 0167-4544, 10/2018, Volume 152, Issue 2, pp. 409 - 436
Journal Article
Auditing, ISSN 0278-0380, 05/2008, Volume 27, Issue 1, pp. 105 - 126
Journal Article
Accounting Review, ISSN 0001-4826, 11/2015, Volume 90, Issue 6, pp. 2205 - 2234
Using a large sample of U.S. firms spanning the period 2000-2010, we document a strong positive association between the sensitivity of CEO compensation... 
Vega | Executive compensation | Misreporting | SOX | Audit fees | executive compensation | STOCK-OPTIONS | REPUTATION | misreporting | CORPORATE GOVERNANCE | EARNINGS QUALITY | FEES | SECTION 404 | audit fees | BUSINESS, FINANCE | IMPACT | BUSINESS RISK | LITIGATION RISK | FIRM PERFORMANCE | vega | Services | Executives | Risk assessment | Accounting firms | Forecasts and trends | Compensation and benefits | Methods
Journal Article
The Accounting Review, ISSN 0001-4826, 4/2003, Volume 78, Issue 2, pp. 429 - 448
Journal Article