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European Accounting Review Volume 6, 1997 - Issue 2
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Original Articles

The market for audit services in the Netherlands

Henk Langendijk
Pages 253-264 | Published online: 16 Nov 2010

Citations (35)

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Nigar Sultana, Harjinder Singh & Asheq Rahman. (2019) Experience of Audit Committee Members and Audit Quality. European Accounting Review 28:5, pages 947-975.
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Vivien Beattie, Alan Goodacre, Ken Pratt & Joanna Stevenson. (2001) The determinants of audit fees—evidence from the voluntary sector. Accounting and Business Research 31:4, pages 243-274.
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Articles from other publishers (33)

Hyoung-Joo Lim & Dafydd Mali. (2023) An analysis of the effect of audit effort (hours) on stock price volatility: evidence of increasing demand reducing uncertainty. International Journal of Disclosure and Governance.
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Man Dang, Premkanth Puwanenthiren, Cameron Truong, Darren Henry & Xuan Vinh Vo. (2022) Audit quality and seasoned equity offerings methods. International Review of Financial Analysis 83, pages 102227.
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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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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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Kamal Naser & Yousef Mohammad Hassan. (2016) Factors influencing external audit fees of companies listed on Dubai Financial Market. International Journal of Islamic and Middle Eastern Finance and Management 9:3, pages 346-363.
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Will Ciconte, Walter Robert Knechel & Caren Schelleman. (2015) An examination of the relation between market structure and the profitability of audit engagements. Accounting & Finance 55:3, pages 749-781.
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Prem Lal Joshi, Ashutosh Deshmukh, Nik Mohamad Zaki Nik Salleh & Nahariah Jaffar. (2014) Determinants of Audit Fees in Malaysia's Top 100 Listed Companies. International Journal of Strategic Decision Sciences 5:4, pages 79-98.
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Andrew Ferguson & Tom Scott. (2014) What If There Were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market. International Journal of Auditing 18:1, pages 57-67.
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Claus Holm & Frank Thinggaard. (2014) Leaving a joint audit system: conditional fee reductions. Managerial Auditing Journal 29:2, pages 131-152.
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W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik & Uma K. Velury. (2013) Audit Quality: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory 32:Supplement 1, pages 385-421.
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Annette G. Köhler & Nicole V. S. Ratzinger-Sakel. (2012) Audit and Non-Audit Fees in Germany — The Impact of Audit Market Characteristics. Schmalenbach Business Review 64:4, pages 281-307.
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AKM Waresul Karim & Tanweer Hasan. (2012) The market for audit services in Bangladesh. Journal of Accounting in Emerging Economies 2:1, pages 50-66.
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Georg Merkl. (2011) Replik zu den Erwiderungen zu den Anmerkungen zu den Determinanten der Prüfungshonorare in DeutschlandResponse to the replies to the comments on the determinants of audit fees in Germany. Zeitschrift für Betriebswirtschaft 81:9, pages 1035-1044.
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Caren Schelleman & W. Robert Knechel. (2010) Short-Term Accruals and the Pricing and Production of Audit Services. AUDITING: A Journal of Practice & Theory 29:1, pages 221-250.
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Kamal Naser & Rana Nuseibeh. (2008) Determinants of audit fees: empirical evidence from an emerging economy. International Journal of Commerce and Management 17:3, pages 239-254.
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Frank Thinggaard & Lars Kiertzner. (2008) Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement. International Journal of Auditing 12:2, pages 141-158.
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Marleen Willekens & Aasmund Eilifsen. 2008. Auditing, Trust and Governance. Auditing, Trust and Governance 1 18 .
J. Monterrey Mayoral & A. Sánchez Segura. (2007) Un estudio empírico de los honorarios del auditor. Cuadernos de Economía y Dirección de la Empresa 10:32, pages 81-109.
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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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Mara Cameran. (2005) Audit Fees and the Large Auditor Premium in the Italian Market. International Journal of Auditing 9:2, pages 129-146.
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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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Lasse Niemi. (2005) Audit effort and fees under concentrated client ownership: Evidence from four international audit firms. The International Journal of Accounting 40:4, pages 303-323.
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Ilias G. Basioudis & Fifi Fifi. (2004) The Market for Professional Services in Indonesia. International Journal of Auditing 8:2, pages 153-164.
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Phillip E. Cobbin. (2006) International Dimensions of the Audit Fee Determinants Literature. International Journal of Auditing 6:1, pages 53-77.
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Lasse Niemi. (2006) Do firms pay for audit risk? Evidence on risk premiums in audit fees after direct control for audit effort. International Journal of Auditing 6:1, pages 37-51.
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Jen C. Ireland & Clive S. Lennox. (2016) The Large Audit Firm Fee Premium: A Case of Selectivity Bias?. Journal of Accounting, Auditing & Finance 17:1, pages 73-91.
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Muhammad Jahangir Ali, Balasingham Balachandran, Huu Nhan Duong, Premkanth Puwanenthiren & Michael F. Theobald. (2018) Does Option Trading Affect Audit Pricing?. SSRN Electronic Journal.
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Philipp Joha & Johannes GGnther. (2014) The Big-4 Premium in the German Audit Market for Listed and Private Firms. SSRN Electronic Journal.
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Vivien A. Beattie, Alan Goodacre, Ken C. Pratt & Joanna E. Stevenson. (2001) The Determinants of Audit Fees - Evidence from the Voluntary Sector. SSRN Electronic Journal.
Crossref
W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik & Uma Velury. (2012) Audit Quality Indicators: Insights from the Academic Literature. SSRN Electronic Journal.
Crossref
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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Anke Muessig & Robert Breitkreuz. (2010) Regional Disparities in Audit Pricing: Evidence from Switzerland. SSRN Electronic Journal.
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A.K.M. Waresul Karim. (2010) Audit Pricing, Audit Concentration, and Big-4 Premium in Bangladesh. SSRN Electronic Journal.
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