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Original Articles

The determinants of the UK Big Firm premium

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Pages 207-231 | Published online: 28 Feb 2012

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Read on this site (11)

Stephanie Jana & Kevin McMeeking. (2021) Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany. Accounting in Europe 18:1, pages 102-142.
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Paul Klumpes, Iliya Komarev & Konstantinos Eleftheriou. (2016) The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry. Accounting and Business Research 46:3, pages 278-302.
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Michael J. Peel. (2013) The pricing of initial audit engagements by big 4 and leading mid-tier auditors. Accounting and Business Research 43:6, pages 636-659.
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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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Mark A. Clatworthy, Christopher K.M. Pong & Woon K. Wong. (2012) Auditor quality effects on the relationship between accruals, cash flows and equity returns: a variance decomposition analysis. Accounting and Business Research 42:4, pages 419-439.
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Atasi Basu, Randal Elder & Mohamed Onsi. (2012) Reported earnings, auditor's opinion, and compensation: theory and evidence. Accounting and Business Research 42:1, pages 29-48.
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MarkA. Clatworthy, GeraldH. Makepeace & MichaelJ. Peel. (2009) Selection bias and the Big Four premium: New evidence using Heckman and matching models. Accounting and Business Research 39:2, pages 139-166.
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KevinP. McMeeking, KenV. Peasnell & PeterF. Pope. (2007) The effect of large audit firm mergers on audit pricing in the UK. Accounting and Business Research 37:4, pages 301-319.
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Articles from other publishers (38)

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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Dennis de Widt, Iolo Llewelyn & Tim Thorogood. (2021) Liberalising audit markets for local government: The five forces at work in England and the Netherlands. Financial Accountability & Management 38:3, pages 394-425.
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Steven Cahan, David Hay & Lina Z. Li. (2021) Audit firm merger and the strategic response by large audit firms. The British Accounting Review 53:3, pages 100941.
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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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Karol Rewczuk & Piotr Modzelewski. (2019) Determinants of audit fees: Evidence from Poland. Central European Economic Journal 6:53, pages 323-336.
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Matthew Bamber, Kevin McMeeking & Nikola Petrovic. (2018) Mandatory Financial Reporting Processes and Outcomes. The International Journal of Accounting 53:3, pages 227-245.
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Marek Kacer, David A. Peel, Michael J. Peel & Nicholas Wilson. (2018) On the persistence and dynamics of Big 4 real audit fees: Evidence from the UK. Journal of Business Finance & Accounting 45:5-6, pages 714-727.
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Yu-Chun Lin. (2018) The consequences of audit committee quality. Managerial Auditing Journal 33:2, pages 192-216.
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Rusmin Rusmin & John Evans. (2017) Audit quality and audit report lag: case of Indonesian listed companies. Asian Review of Accounting 25:2, pages 191-210.
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Richard Bozec & Mohamed Dia. (2017) Monitoring function of the board and audit fees: contingent upon ownership concentration. International Journal of Accounting & Information Management 25:1, pages 70-90.
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Cristina De Fuentes & Rubén Porcuna. (2016) Main drivers of consultancy services: A meta-analytic approach. Journal of Business Research 69:11, pages 4775-4780.
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Wissam Abdallah, Marc Goergen & Noel O'Sullivan. (2015) Endogeneity: How Failure to Correct for it can Cause Wrong Inferences and Some Remedies. British Journal of Management 26:4, pages 791-804.
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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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Cristina de Fuentes & Eva Sierra. (2015) Industry specialization and audit fees: a meta-analytic approach. Academia Revista Latinoamericana de Administración 28:3, pages 419-435.
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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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Yingfei Liu, Chris Patel, Sammy Xiayan Ying & Hao Qiu. (2015) Resource allocation specialization, market recognition specialization and audit fees: evidence from the Chinese audit market. Corporate Ownership and Control 12:4, pages 763-778.
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Wen-Yen Hsu, Carol Troy & Yenyu (Rebecca) Huang. (2015) The determinants of auditor choice and audit pricing among property-liability insurers. Journal of Accounting and Public Policy 34:1, pages 95-124.
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Ebraheem Saleem Salem Alzoubi. (2014) Board characteristics and financial reporting quality: evidence from Jordan. Corporate Ownership and Control 11:3, pages 8-29.
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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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Ali R. Almutairi. (2013) The impact of institutional ownership and corporate debt on audit quality. Journal of Economic and Administrative Sciences 29:2, pages 134-152.
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David Hay. (2012) Further Evidence from Meta‐Analysis of Audit Fee Research. International Journal of Auditing 17:2, pages 162-176.
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Thomas Riise Johansen & Kim Pettersson. (2013) The Impact of Board Interlocks on Auditor Choice and Audit Fees. Corporate Governance: An International Review 21:3, pages 287-310.
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Michael J. Peel & Gerald H. Makepeace. (2012) Differential Audit Quality, Propensity Score Matching and Rosenbaum Bounds for Confounding Variables. Journal of Business Finance & Accounting 39:5-6, pages 606-648.
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Mikko Zerni. (2011) Audit Partner Specialization and Audit Fees: Some Evidence from Sweden*. Contemporary Accounting Research 29:1, pages 312-340.
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Ahsan Habib. (2011) Audit firm industry specialization and audit outcomes: Insights from academic literature. Research in Accounting Regulation 23:2, pages 114-129.
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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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.Reiner Quick & Matthias Sattler. (2016) Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 63:4, pages 310-343.
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Mahbub Zaman, Mohammed Hudaib & Roszaini Haniffa. (2011) Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees. Journal of Business Finance & Accounting 38:1-2, pages 165-197.
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Shamharir Abidin, Vivien Beattie & Alan Goodacre. (2010) Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003. The British Accounting Review 42:3, pages 187-206.
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Mishiel Said Suwaidan & Amer Qasim. (2010) External auditors' reliance on internal auditors and its impact on audit fees. Managerial Auditing Journal 25:6, pages 509-525.
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Bartley R. Danielsen, David M. Harrison, Robert A. Van Ness & Richard S. Warr. (2009) REIT Auditor Fees and Financial Market Transparency. Real Estate Economics 37:3, pages 515-557.
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Bartley R. Danielsen, Robert A. Van Ness & Richard S. Warr. (2006) Auditor Fees, Market Microstructure, and Firm Transparency. Journal of Business Finance & Accounting 34:1-2, pages 202-221.
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Dan Amiram, Justin Chircop, Wayne R. Landsman & Ken V. Peasnell. (2015) Mandatorily Disclosed Materiality Thresholds, their Determinants, and their Association with Earnings Multiples. SSRN Electronic Journal.
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Michael J. Peel. (2009) The Pricing of Initial Audit Engagements by Big 4 and Leading Mid-Tier Auditors. SSRN Electronic Journal.
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Michael J. Peel & Gerry H Makepeace. (2009) Propensity Score Matching in Accounting Research and Rosenbaum Bounds Analysis for Confounding Variables. SSRN Electronic Journal.
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Mark A. Clatworthy, Gerry H Makepeace & Michael J. Peel. (2007) Further Evidence on Auditor Selection Bias and the Big 4 Premium. SSRN Electronic Journal.
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Shamharir Abidin, Vivien A. Beattie & Alan Goodacre. (2008) Audit Market Structure, Fees and Choice following the Andersen Break-up: Evidence from the UK. SSRN Electronic Journal.
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Ali R. Almutairi. (2008) Does Auditor Industry Specialization Matter? Evidence from the Bond Market. SSRN Electronic Journal.
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