Citations (60)
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Read on this site (10)
Isabell Keller, Brigitte Eierle & Sven Hartlieb. (2024) Auditors’ Carbon Risk Consideration under the EU Emission Trading System. Accounting in Europe 21:1, pages 14-43.
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Rhys Andrews & Laurence Ferry. (2023) Political control and audit fees: an empirical analysis of local state-owned enterprises in England. Public Money & Management 43:5, pages 438-446.
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Sheila Ellwood & Javier Garcia-Lacalle. (2016) Examining Audit Committees in the Corporate Governance of Public Bodies. Public Management Review 18:8, pages 1138-1162.
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Richard M. Baylis & Margaret J. Greenwood. (2016) Audit fees and audit adjustments: evidence from Welsh local authorities. Public Money & Management 36:5, pages 357-364.
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Bai Xue & Noel O'Sullivan. (2013) Further evidence on the determinants of audit pricing in universities. Accounting Forum 37:3, pages 196-212.
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Anne-Mie Reheul, Tom Van Caneghem & Sandra Verbruggen. (2013) Audit report lags in the Belgian non-profit sector: an empirical analysis. Accounting and Business Research 43:2, pages 138-158.
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Nan Hu, Fangjun Wang, Peng Wang, Lee
J. Yao & Junrui Zhang. (2012) The impact of ultimate ownerships on audit fees: evidence from Chinese listed companies. Asia-Pacific Journal of Accounting & Economics 19:3, pages 352-373.
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Juliana Jetty & Vivien Beattie. (2012) The determinants of audit committees: evidence from the charity sector. Public Money & Management 32:5, pages 371-378.
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Gareth
G. Morgan. (2011) The role of independent examiners in the accountability of UK charities. Public Money & Management 31:3, pages 183-192.
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Michael Firth & Thomas Lau. (2004) Audit pricing following mergers of accounting practices: evidence from Hong Kong. Accounting and Business Research 34:3, pages 201-213.
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Articles from other publishers (50)
Xuemei Xiong, Ruoting Zheng, YanJian Liu & Xuanhao Huang. (2024) International accounting network memberships and audit fees: Evidence from China. PLOS ONE 19:1, pages e0296304.
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Ellen M. Kulset & Charlotte Haugland Sundkvist. (2023) Auditor choice in the voluntary sector: The case of smaller organizations. International Journal of Auditing 27:4, pages 241-258.
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Yitang (Jenny) Yang & Roger Simnett. (2023) Determinants and quality of audits and reviews of small charities financial statements. International Journal of Auditing 27:4, pages 220-240.
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Lijing Tong, Bin Wu & Min Zhang. (2022) Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments. Abacus 59:1, pages 381-410.
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Bai Xue & Noel O'Sullivan. (2023) The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size. Journal of International Accounting, Auditing and Taxation 50, pages 100523.
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Deepali Kalia, Debarati Basu & Sayantan Kundu. (2022) Board characteristics and demand for audit quality: a meta-analysis. Asian Review of Accounting 31:1, pages 153-175.
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Yitang (Jenny) Yang & Roger Simnett. (2023)
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of
Pro Bono
Audits
. AUDITING: A Journal of Practice & Theory 42:1, pages 183-210.
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Jae-Won Song & Yong-Shik Kim. (2021) THE RELATION BETWEEN ENGAGEMENT QUALITY CONTROL REVIEW HOURS AND AUDITOR CHANGES: EVIDENCE FROM SOUTH KOREA. Journal of Business Economics and Management 22:5, pages 1269-1287.
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Brigitte Eierle, Sven Hartlieb, David C. Hay, Lasse Niemi & Hannu Ojala. (2021) Importance of country factors for global differences in audit pricing: New empirical evidence. International Journal of Auditing 25:2, pages 303-331.
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Joy Garcia, Charl de Villiers & Lina (Zixuan) Li. (2020) Is a client's corporate social responsibility performance a source of audit complexity?. International Journal of Auditing 25:1, pages 75-102.
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Jisela Marivel Aguilar Agreda, Jose Serrano & Mercedes Bernabé-Pérez. (2019) Análisis de la prima de riego en las mujeres auditoras: el caso español. Small Business International Review 3:2, pages 17-33.
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Erica E. Harris, Stefanie L. Tate & Aleksandra B. Zimmerman. (2018) Does Hiring a Local Industry Specialist Auditor Matter to Nonprofit Organizations?. Nonprofit and Voluntary Sector Quarterly 48:3, pages 633-664.
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Arnab Bhattacharya & Pradip Banerjee. (2019) An empirical analysis of audit pricing and auditor selection: evidence from India. Managerial Auditing Journal 35:1, pages 111-151.
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Juan L. Gandía & David Huguet. (2018) Differences in audit pricing between voluntary and mandatory audits. Academia Revista Latinoamericana de Administración 31:2, pages 336-359.
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Stergios Leventis, Emmanouil Dedoulis & Omneya Abdelsalam. (2015) The Impact of Religiosity on Audit Pricing. Journal of Business Ethics 148:1, pages 53-78.
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Anne-Mie Reheul, Tom Van Caneghem, Machteld Van den Bogaerd & Sandra Verbruggen. (2017) Economic Consequences of Hiring an Auditor With Industry Expertise: An Empirical Analysis Among NPOs. Nonprofit and Voluntary Sector Quarterly 47:1, pages 126-145.
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Sven‐Olof Collin, Mattias Haraldsson, Torbjörn Tagesson & Veronica Blank. (2017) Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market. Financial Accountability & Management 33:4, pages 391-405.
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Hong Nguyen Thi Phuong & My Tran Le Hoang. (2017) The Determinants of Audit Fees for Companies in Vietnam. Journal of Economics and Development, pages 68-88.
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Anne-Mie Reheul, Tom Van Caneghem, Machteld Van den Bogaerd & Sandra Verbruggen. (2017) Auditor gender, experience and reporting in nonprofit organizations. Managerial Auditing Journal 32:6, pages 550-577.
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Anthony Persakis & George Emmanuel Iatridis. (2016) Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective. Journal of International Financial Markets, Institutions and Money 41, pages 73-101.
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Sherliza Puat Nelson & Nurul Farha Mohamed-Rusdi. (2015) Ownership structures influence on audit fee. Journal of Accounting in Emerging Economies 5:4, pages 457-478.
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Arifur Khan, Mohammad Badrul Muttakin & Javed Siddiqui. (2015) Audit fees, auditor choice and stakeholder influence: Evidence from a family-firm dominated economy. The British Accounting Review 47:3, pages 304-320.
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Sandra Verbruggen, Johan Christiaens, Anne-Mie Reheul & Tom Van Caneghem. (2014) Analysis of Audit Fees for Nonprofits. Nonprofit and Voluntary Sector Quarterly 44:4, pages 734-754.
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Andrew Holt. (2015) Commercial service charge accounting and audit: a review. Facilities 33:7/8, pages 502-527.
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Sheila Ellwood & Javier Garcia‐Lacalle. (2015) The Removal of a Specialist Oversight Body for Local Public Audit: Insights from the Health Service in England. Financial Accountability & Management 31:2, pages 219-242.
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Anne-Mie Reheul, Tom Van Caneghem & Sandra Verbruggen. (2015) Nonprofit organizations’ choice in favor of a sector expert auditor: a study of behavioral choice criteria. Journal of Public Budgeting, Accounting & Financial Management 27:2, pages 179-224.
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Mahbub Zaman & Jaravee Chayasombat. (2014) Audit pricing and product differentiation in small private firms: evidence from Thailand. Journal of Accounting in Emerging Economies 4:2, pages 240-256.
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Anne-Mie Reheul, Tom Van Caneghem & Sandra Verbruggen. (2012) Financial Reporting Lags in the Non-profit Sector: An Empirical Analysis. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 25:2, pages 352-377.
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Javed Siddiqui, Mahbub Zaman & Arifur Khan. (2013) Do Big-Four affiliates earn audit fee premiums in emerging markets?. Advances in Accounting 29:2, pages 332-342.
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Stergios Leventis, Iftekhar Hasan & Emmanouil Dedoulis. (2013) The cost of sin: The effect of social norms on audit pricing. International Review of Financial Analysis 29, pages 152-165.
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Sandra Cohen & Stergios Leventis. (2013) An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs. Financial Accountability & Management 29:1, pages 74-98.
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Alpa Dhanani & Ciaran Connolly. (2012) Discharging not‐for‐profit accountability: UK charities and public discourse. Accounting, Auditing & Accountability Journal 25:7, pages 1140-1169.
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Stijn Van Puyvelde, Ralf Caers, Cind Du Bois & Marc Jegers. (2011) The Governance of Nonprofit Organizations. Nonprofit and Voluntary Sector Quarterly 41:3, pages 431-451.
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Hironori Fukukawa. (2011) Audit Pricing and Cost Strategies of Japanese Big 3 Firms. International Journal of Auditing 15:2, pages 109-126.
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Arifur Rahman Khan, Dewan Mahboob Hossain & Javed Siddiqui. (2011) Corporate ownership concentration and audit fees: The case of an emerging economy. Advances in Accounting 27:1, pages 125-131.
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Dennis M. López & Gary F. Peters. (2010) Internal control reporting differences among public and governmental auditors: The case of city and county Circular A-133 audits. Journal of Accounting and Public Policy 29:5, pages 481-502.
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Tom Van Caneghem. (2010) Audit pricing and the Big4 fee premium: evidence from Belgium. Managerial Auditing Journal 25:2, pages 122-139.
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Thomas E. Vermeer. (2008) Market for former Andersen clients: Evidence from government and non-profit sectors. Journal of Accounting and Public Policy 27:5, pages 394-408.
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Susan M. Albring, Randal J. Elder & Jian Zhou. (2007) IPO Underpricing and Audit Quality Differentiation within Non‐Big 5 Firms. International Journal of Auditing 11:2, pages 115-131.
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Stefanie L. Tate. (2007) Auditor Change and Auditor Choice in Nonprofit Organizations. AUDITING: A Journal of Practice & Theory 26:1, pages 47-70.
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Howard Mellett, Michael J. Peel & Yusuf Karbhari. (2007) AUDIT FEE DETERMINANTS IN THE UK UNIVERSITY SECTOR. Financial Accountability & Management 23:2, pages 155-188.
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Paul Dunmore & Yingxin Sarah Shao. (2006) Audit and Non‐Audit Fees: New Zealand Evidence. Pacific Accounting Review 18:2, pages 32-46.
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David C. Hay, W. Robert Knechel & Norman Wong. (2010) Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*. Contemporary Accounting Research 23:1, pages 141-191.
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Ho Young Lee. (2005) Pricing on Andersen's FIS and internal audit services by successor auditors. Managerial Auditing Journal 20:9, pages 970-980.
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Ilias G. Basioudis & Sheila Ellwood. (2005) An Empirical Investigation of Price Competition and Industry Specialisation in NHS Audit Services. Financial Accountability and Management 21:2, pages 219-250.
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Ilias G. Basioudis & Sheila Ellwood. (2005) External audit in the National Health Service in England and Wales: A study of an oversight body’s control of auditor remuneration. Journal of Accounting and Public Policy 24:3, pages 207-241.
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Nurul Nazlia Jamil. (2018) The Effects of Politically Connected Audit Committees on the Audit Process: Evidence in Malaysia. SSRN Electronic Journal.
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Stergios Leventis, Iftekhar Hasan & Emmanouil Dedoulis. (2013) The Cost of Sin: The Effect of Social Norms on Audit Pricing. SSRN Electronic Journal.
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Jade Wong, Andreas Ortmann, Alberto Motta & Le Zhang. (2013) Understanding Social Impact Bonds and Their Alternatives: An Experimental Investigation. SSRN Electronic Journal.
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Emiliano Cantoni, Kenneth Edgar D'Silva & Martin Isaacs. (2011) The Determinants of Audit Fees. Further Evidence From the UK Charity Sector. SSRN Electronic Journal.
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