References
- Abdel-Khalik, A. R. (1990). The jointness of audit fees and demand for MAS: A self-selection analysis. Contemporary Accounting Research, 6, 295–322.10.1111/care.1990.6.issue-2
- Alexeyeva, I., & Svanström, T. (2015). The impact of the global financial crisis on audit and non-audit fees – Evidence from Sweden. Managerial Auditing Journal, 30, 302–323.10.1108/MAJ-04-2014-1025
- Al-Harshani, M. O. (2008). The pricing of audit services: Evidence from Kuwait. Managerial Auditing Journal, 23, 685–696.10.1108/02686900810890643
- Annual report of the Slovenian Institute of Auditors. (2007). Retrieved from http://www.si-revizija.si/sites/default/files/porocilo_o_delu_2007.pdf
- Annual report of the Slovenian Institute of Auditors. (2012). Retrieved from http://www.si-revizija.si/sites/default/files/files/porocilo_o_delu_2012.pdf
- Annual report of the Agency for Public Oversight of Auditing. (2014). Retrieved from http://www.anr.si/f/docs/Porocanje_Agencije/LP_2014_6_3_2015_revidirano_koncno.pdf
- Bell, T. B., Landsman, W. R., & Shackelford, D. A. (2001). Auditors' perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research, 39, 35–43.10.1111/1475-679X.00002
- Cadez, S., Slapnicar, S., & Valentincic, A. (2011). Accounting research in Slovenia – The intertwining of research and practice. European Accounting Association Newsletter, 2, 17–18.
- Carson, E., & Dowling, C. (2012). The competitive advantage of audit support systems: The relationship between extent of structure and audit pricing. Journal of Information Systems, 26, 35–49.10.2308/isys-10256
- Chan, P., Ezzamel, M., & Gwilliam, D. (1993). Determinants of audit fees for quoted UK companies. Journal of Business Finance & Accounting, 20, 765–786.10.1111/jbfa.1993.20.issue-6
- Chang, X., Gygax, A. F., Oon, E., & Zhang, H. F. (2008). Audit quality, auditor compensation and initial public offering underpricing. Accounting and Finance, 48, 391–416.10.1111/acfi.2008.48.issue-3
- Choi, J-H., Kim, C. F., Kim, J.-B., & Zang, Y. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory, 29, 73–97.10.2308/aud.2010.29.1.73
- Chung, D. Y., & Lindsay, W. D. (1988). The pricing of audit services: The Canadian perspective. Contemporary Accounting Research, 5, 19–46.10.1111/care.1988.5.issue-1
- DeFond, M., Francis, J., & Wong, T. (2000). Audit industry specialization and market segmentation by big 6 and non-big 6 accounting firms. Auditing: A Journal of Practice & Theory, 19, 49–66.10.2308/aud.2000.19.1.49
- Duhovnik, M. (2005). Quality assurance in the auditing, tax advising and accounting professions: The case of Slovenia. Cross-over info & Networking Symposium, Vienna, Kammer der Wirtschaftsreuhänder, 270–279.
- El-Gammal, W. (2012). Determinants of audit fees: Evidence from Lebanon. International Business Research, 5, 136–145.
- Fields, L. P., Fraser, D. R., & Wilkins, M. S. (2004). An investigation of the pricing of audit services for financial institutions. Journal of Accounting and Public Policy, 23, 53–77.10.1016/j.jaccpubpol.2003.11.003
- Firth, M. (1985). An analysis of audit fees and their determinants in New Zealand. Auditing: A Journal of Practice and Theory, 4, 23–37.
- Francis, J., & Stokes, D. (1986). Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research, 24, 383–393.10.2307/2491141
- Garrod, N., & Turk, I. (1995). The development of accounting regulation in Slovenia. European Accounting Review, 4, 749–764.10.1080/09638189500000048
- Gist, W. (1992). Explaining variability in external audit fees. Accounting & Business Research, 23, 79–84.10.1080/00014788.1992.9729863
- Hausman, J. A. (1978). Specification tests in econometrics. Econometrica, 46, 1251–1271.10.2307/1913827
- Hay, D. C., Knechel, W. R., & Wong, N. (2006). A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23, 141–191.10.1506/4XR4-KT5V-E8CN-91GX
- Huber, N. (2011). The concentration battle. International Accounting Bulletin, 29, 6–10.
- Jaggi, B., & Low, P. Y. (2000). Impact of culture, market forces, and legal system on financial disclosures. The International Journal of Accounting, 35, 495–519.10.1016/S0020-7063(00)00076-5
- Johnstone, K. M., & Bedard, J. C. (2001). Engagement planning, bid pricing, and client response in the market for initial attest engagement. The Accounting Review, 76, 199–220.10.2308/accr.2001.76.2.199
- Koh, K., & Tong, Y. H. (2013). The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice & Theory, 32, 67–96.10.2308/ajpt-50348
- Krishnan, G., & Visvanathan, G. (2009). Do auditors price audit committee’s expertise? Journal of Accounting, Auditing & Finance, 24, 115–144.10.1177/0148558X0902400107
- Krishnan, G. V., & Zhang, Y. (2014). Is there a relation between audit fee cuts during the global financial crisis and banks’ financial reporting quality? Journal of Accounting and Public Policy, 33, 279–300.10.1016/j.jaccpubpol.2014.02.004
- Le Vourc’h, J., & Morand, P. (2011). Study on the effects of the implementation of the acquis on statutory audits of annual and consolidated accounts including the consequences on the audit market. Paris: ESCP Europe.
- McCann, D. (2010). Audit-fee Fall: It’s a Matter of Trust. Retrieved from http://ww2.cfo.com/accounting-tax/2010/10/audit-fee-fall-its-a-matter-of-trust/
- McMeeking, K. P. (2007). Competition in the UK accounting services market. Managerial Auditing Journal, 22, 197–217.10.1108/02686900710718681
- Niemi, L. (2005). Audit effort and fees under concentrated client ownership: Evidence from four international audit fees. The International Journal of Accounting, 40, 303–323.10.1016/j.intacc.2005.09.006
- Owusu-Ansah, S., Leventis, S., & Caramanis, C. (2010). The pricing of statutory audit services in Greece. Accounting Forum, 34, 139–152.10.1016/j.accfor.2010.04.001
- Palmrose, Z. (1986). Audit fees and auditor size: Further evidence. Journal of Accounting Research, 24, 97–110.
- Seetharaman, A., Gul, F. A., & Lynn, S. G. (2002). Litigation risk and audit fees: Evidence from U.K. firms cross-listed on U.S. markets. Journal of Accounting and Economics, 33, 91–115.10.1016/S0165-4101(01)00046-5
- Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18, 161–190.10.2307/2490397
- Simunic, D. A., & Stein, M. T. (1996). The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing: A Journal of Theory and Practice & Theory, 15, 119–134.
- Skinner, D. J., & Srinivasan, S. (2012). Audit quality and auditor reputation: Evidence from Japan. The Accounting Review, 87, 1737–1765.10.2308/accr-50198
- Sundgren, S., & Svanström, T. (2013). Audit office size, audit quality and audit pricing: Evidence from small- and medium-sized enterprises. Accounting and Business Research, 43, 31–55.10.1080/00014788.2012.691710
- Taylor, M. H., & Simon, D. T. (1999). Determinants of audit fees: The importance of litigation, disclosure, and regulatory burden in audit engagements in 20 countries. The International Journal of Accounting, 34, 375–388.10.1016/S0020-7063(99)00017-5
- Trujillo-Ponce, A., Samaniego-Medina, R., & Cardone-Riportella, C. (2014). Examining what best explains corporate credit risk: Accounting-based versus market-based models. Journal of Business Economics and Management, 15, 253–276.10.3846/16111699.2012.720598
- Whitehouse, T. (2010). Exclusive report: Audit fees continue to plummet. Retrieved from http://www.complianceweek.com/news/news-bulletin/exclusive-report-audit-fees-continue-to-plummet
- Wysocki, P. (2010). Corporate compensation policies and audit fees. Journal of Accounting and Economics, 49, 155–160.10.1016/j.jacceco.2009.11.002
- Xu, Y., Carson, E., Fargher, N., & Jiang, L. (2013). Responses by Australian auditors to the global financial crisis. Accounting and Finance, 53, 301–338.10.1111/j.1467-629X.2011.00459.x
- Zaman Groff, M., & Salihović, A. (2016). Audit market concentration for the segments of listed and non-listed auditees in Slovenia. East-West Journal of Economics and Business, 19, 31–49.
- Zaman Groff, M., & Valentinčič, A. (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, 235–256.10.1080/17449480.2011.621674
- Zdolšek, D., Jagrič, T., & Odar, M. (2015). Identification of auditor’s report qualifications: An empirical analysis for Slovenia. Economic Research-Ekonomska Istraživanja, 28, 994–1005.10.1080/1331677X.2015.1101960
- Zhang, T., & Huang, J. (2013). The risk premium of audit fee: Evidence from the 2008 financial crisis. China Journal of Accounting Studies, 1, 47–61.10.1080/21697221.2013.781766