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European Accounting Review Volume 5, 1996 - Issue 2
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Original Articles

Audit committee effectiveness and the audit fee

Paul Collier Department of Economics, University of Exeter
&
Alan Gregory Department of Accounting and Finance, University of Glasgow
Pages 177-198 | Published online: 28 Jul 2006

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Michail Nerantzidis, Andreas Koutoupis, George Drogalas, Christina Vadasi & Dimitrios Mitskinis. (2023) Impact of the audit committee on audit fees: A review and future research agenda. Cogent Business & Management 10:2.
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Marina Elistratova, Carolina Bona-Sánchez & Jerónimo Pérez-Alemán. (2023) Related party transactions and audit fees in a dominant owner context. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:2, pages 294-315.
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Millicent Selase Afenya, Benedict Arthur, Williams Kwarteng & Pious Opoku. (2022) The impact of audit committee characteristics on audit fees; evidence from Ghana. Cogent Business & Management 9:1.
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Kevin H. Kim, Jonathan Nash & Jonghan Park. (2022) Product Recalls and Audit Production. European Accounting Review 0:0, pages 1-28.
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Youn-Sik Choi, Jiwon Hyeon, Taejin Jung & Woo-Jong Lee. (2018) Audit Pricing of Shared Leadership. Emerging Markets Finance and Trade 54:2, pages 336-358.
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Hyungtae Kim, Byungjin Kwak, Youngdeok Lim & Jaeyoon Yu. (2017) Audit committee accounting expertise, CEO power, and audit pricing. Asia-Pacific Journal of Accounting & Economics 24:3-4, pages 421-439.
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Soo Young Kwon, Nam Ryoung Lee & Eunsun Ki. (2014) Effects of agency costs on the relationship of corporate governance with audit quality and accounting conservatism in the Korean audit market. Asia-Pacific Journal of Accounting & Economics 21:2, pages 157-185.
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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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Maja Zaman Groff & Aljoša Valentinčič. (2011) Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-transitional Economy – The Case of Slovenia. Accounting in Europe 8:2, pages 235-256.
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Stephen Owusu-Ansah, Stergios Leventis & Constantinos Caramanis. (2010) The pricing of statutory audit services in Greece. Accounting Forum 34:2, pages 139-152.
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Charles Piot. (2004) The existence and independence of audit committees in France. Accounting and Business Research 34:3, pages 223-246.
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Charles Piot. (2001) Agency costs and audit quality: evidence from France. European Accounting Review 10:3, pages 461-499.
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Noel O'Sullivan. (1999) Board characteristics and audit pricing post-Cadbury: a research note. European Accounting Review 8:2, pages 253-263.
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Rui Xiang & Rongyu Lin. Audit committee-auditor interlocking and audit fees: evidence from China. Applied Economics 0:0, pages 1-17.
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Articles from other publishers (92)

Patrick Velte. (2023) Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations. Journal of Global Responsibility 14:4, pages 403-430.
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Sara Saggese, Fabrizia Sarto, Rosaria Romano & Riccardo Viganò. (2023) Implications of directors’ education for audit fees: does the audit committee matter?. Managerial Auditing Journal 38:6, pages 901-926.
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Jacqueline T. Jamsheed, Joseph T. Patton & Marc B. Lewis. (2023) Audit fee determinants in small municipalities: Further evidence from Connecticut small towns. International Journal of Auditing.
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