This document has not been cited yet.

1. American Institute of Certified Public Accountants (1992), Audit Risk Alert. The CPA Letter November, New York: AICPA.
   Paper not yet in RePEc: Add citation now
   
2. Asien, E.N. (2015), Firms’ attributes determining auditors’ remuneration: empirical evidence from Nigeria, International Journal of Auditing Technology, vol. 2, no. 4, pp. 297-315, DOI:
   Paper not yet in RePEc: Add citation now
   
3. Bell, T.B., Landsman, W.R. and Shackelford, D.A. (1994), Legal liability and audit fees: an empirical study, Working Paper, University of North Carolina, Chapel-Hill, NC.
   Paper not yet in RePEc: Add citation now
   
4. Byoun, S. and Xu, Z. (2013), Why do some firms go debt free? Asia-Pacific Journal of Financial Studies, vol. 42, no. 1, pp. 1-38, DOI: doi.org/10.1111/ajfs.12009.
   Paper not yet in RePEc: Add citation now
   

5. Fields, L.P., Fraser, D.R. and Wilkins, M.S. (2004), An investigation of the pricing of audit services for financial institutions, Journal of Accounting and Public Policy, vol. 23, no. 1, pp. 53-77, DOI:

6. Frank, M.Z. and Goyal, V.K. (2003), Testing the pecking order theory of capital structure, Journal of Financial Economics, vol. 67, no. 2, pp. 217-248, DOI: 10.1016/s0304-405x(02)00252-0.

7. Frank, M.Z. and Goyal, V.K. (2005), Trade-off and pecking order theories of debt, Journal of Financial Economics, vol. 5, pp. 35-41, DOI:
   Paper not yet in RePEc: Add citation now
   

8. Frank, M.Z. and Goyal, V.K. (2009), Capital structure decisions: which factors are reliably important? Financial Management, vol. 38, no. 1, pp. 1-37, DOI: 10.1111/j.1755-053x.2009.01026.x.

9. Ghosh, S. (2007), External auditing, managerial monitoring and firm valuation: an empirical analysis for India, International Journal of Auditing, vol. 11, no. 1, pp. 1-15, DOI: 10.1111/j.10991123.

10. Hair, J.F., Black, W.C., Babin, B.J. and Anderson, R.E. (2009), Multivariate Data Analysis. (7th ed.). Prentice Hall, New Jersey. Financial Structure Signalling to Auditors’ Pricing No. 2(146)/2017 217
    Paper not yet in RePEc: Add citation now
    

11. Jensen, M. and Meckling, W. (1976), The theory of the firm: management behavior, agency costs and capital structure, Journal of Financial Economics, vol. 3, no. 1, pp. 305-360, DOI: 10.1016/0304405x (76)90026-x.

12. Knechel, W.R., Niemi, L. and Sundgren, S. (2008), Determinants of auditor choice: evidence from a small client market, International Journal of Auditing, vol. 12, no. 1, pp. 65-88, DOI:
    Paper not yet in RePEc: Add citation now
    
13. Modigliani, F. and Miller, M. (1958), The costs of capital, corporation finance, and the theory of investment, The American Economic Review, vol. 48, pp. 261-297.
    Paper not yet in RePEc: Add citation now
    
14. Morgan, J. and Stocken, P. (1997), The effects of endogenous information acquisition about business risk on audit pricing, available online at: http://faculty.haas.berkeley.edu/rjmorgan/audit.pdf, accessed on 1.02.2017.
    Paper not yet in RePEc: Add citation now
    

15. Myers, S.C. (1984), The capital structure puzzle, Journal of Financial Economics, vol. 39, no. 3, pp. 574-592, DOI: 10.1111/j.15406261.

16. Riley, J.G. (2001), Silver signals: twenty-five years of screening and signaling, Journal of Economic Literature, vol. 39, no. 2, pp. 432–478, DOI:

17. Ross, S.A. (1977), The determination of financial structure: the incentive-signalling approach, The Bell Journal of Economics, vol. 8, no. 1, pp. 23-40, DOI: 10.2307/3003485.

18. Simunic, D.A. (1980). The pricing of audit services: theory and evidences, Journal of Accounting Research, vol. 18, no. 1, pp. 161-190, DOI:

1. The audit of banks in the USA: Has it changed since the financial crisis?. (2024). Tanyi, Paul ; Cathey, Jack.
   In: Journal of Banking Regulation.
   RePEc:pal:jbkreg:v:25:y:2024:i:4:d:10.1057_s41261-024-00234-1.

   Full description at Econpapers || Download paper

2. Corporate green innovation in an aging population: Evidence from Chinese listed companies. (2024). Ding, Rui ; Sheng, Jichuan ; Yang, Hongqiang.
   In: Technological Forecasting and Social Change.
   RePEc:eee:tefoso:v:202:y:2024:i:c:s0040162524001033.

   Full description at Econpapers || Download paper

3. Top executive gender diversity and financial reporting quality. (2023). Spector, Stephen ; Suwanyangyuan, Nattavut ; Hrazdil, Karel ; Simunic, Dan A.
   In: Journal of Contemporary Accounting and Economics.
   RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000139.

   Full description at Econpapers || Download paper

4. Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline. (2022). Xu, LE ; Nash, Jonathan ; Dong, Bei.
   In: Advances in accounting.
   RePEc:eee:advacc:v:56:y:2022:i:c:s0882611022000013.

   Full description at Econpapers || Download paper

5. Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies. (2021). Kuang, Yu Flora ; Lee, Gladys ; Qin, BO.
   In: Contemporary Accounting Research.
   RePEc:wly:coacre:v:38:y:2021:i:1:p:32-62.

   Full description at Econpapers || Download paper

6. Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement. (2021). Shailer, Greg ; Zhang, Penny F.
   In: The British Accounting Review.
   RePEc:eee:bracre:v:53:y:2021:i:3:s0890838920300901.

   Full description at Econpapers || Download paper

7. Audit Quality and Environment, Social, and Governance Risks. (2021). Alam, Pervaiz ; Hua, Meiying.
   In: International Journal of Business Research and Management (IJBRM).
   RePEc:aml:intbrm:v:12:y:2021:i:2:p:50-75.

   Full description at Econpapers || Download paper

8. On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees. (2020). Kulchania, Manoj ; Datta, Sudip ; Jha, Anand.
   In: Review of Quantitative Finance and Accounting.
   RePEc:kap:rqfnac:v:55:y:2020:i:1:d:10.1007_s11156-019-00839-y.

   Full description at Econpapers || Download paper

9. Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market. (2020). van Caneghem, Tom ; Willekens, Marleen ; Averhals, Liesbeth.
   In: Journal of International Accounting, Auditing and Taxation.
   RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300380.

   Full description at Econpapers || Download paper

10. The impact of the precision of accounting standards on the expanded auditor’s report in the European Union. (2020). Quick, Reiner ; Pinto, Ines ; Morais, Ana Isabel.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300343.

    Full description at Econpapers || Download paper

11. Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality. (2019). Omer, Thomas C ; Causholli, Monika ; Bratten, Brian.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:36:y:2019:i:1:p:295-325.

    Full description at Econpapers || Download paper

12. A hidden risk of auditor industry specialization: evidence from the financial crisis. (2019). Rowe, Stephen P ; Narayanamoorthy, Gans ; Hunt, Emily ; Cassell, Cory.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:24:y:2019:i:3:d:10.1007_s11142-019-09508-w.

    Full description at Econpapers || Download paper

13. Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong. (2019). Lai, Kam-Wah.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:36:y:2019:i:c:1.

    Full description at Econpapers || Download paper

14. Managerial Risk-Taking Behavior: A Too-Big-To-Fail Story. (2018). Kang, Eugene ; Fraser, Donald ; Zardkoohi, Asghar ; Cannella, Albert A.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:149:y:2018:i:1:d:10.1007_s10551-016-3133-7.

    Full description at Econpapers || Download paper

15. Transaction costs and competition among audit firms in local markets. (2018). Zhang, Ping ; Ye, Minlei ; Chu, Ling ; Simunic, Dan A.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:65:y:2018:i:1:p:129-147.

    Full description at Econpapers || Download paper

16. Corporate social responsibility and bank risk profile: evidence from Europe. (2017). Gambetta, Nicolás ; Garcia-Benau, Maria Antonia ; Zorio-Grima, Ana.
    In: Service Business.
    RePEc:spr:svcbiz:v:11:y:2017:i:3:d:10.1007_s11628-016-0318-1.

    Full description at Econpapers || Download paper

17. Auditors and net transfers of Level 3 fair-valued financial instruments. (2017). Smith, Thomas ; Kohlbeck, Mark ; Valencia, Adrian.
    In: Advances in accounting.
    RePEc:eee:advacc:v:36:y:2017:i:c:p:27-39.

    Full description at Econpapers || Download paper

18. Financial structure signalling to auditors` pricing. (2017). Asien, Etumudon.
    In: The Audit Financiar journal.
    RePEc:aud:audfin:v:15:y:2017:i:146:p:207.

    Full description at Econpapers || Download paper

19. Are Joint Audits Associated with Higher Audit Fees?. (2016). Schatt, Alain ; BROYE, Géraldine ; Andre, Paul ; Pong, Christopher .
    In: European Accounting Review.
    RePEc:taf:euract:v:25:y:2016:i:2:p:245-274.

    Full description at Econpapers || Download paper

20. Data analytics in banks audit: The case of loan loss provisions in Uruguay. (2016). Gambetta, Nicolás ; Garcia-Benau, Maria Antonia ; Zorio-Grima, Ana.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:69:y:2016:i:11:p:4793-4797.

    Full description at Econpapers || Download paper

21. Fair value accounting for non-current assets and audit fees: Evidence from Australian companies. (2015). Percy, Majella ; Hu, Fang ; Yao, Daifei.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:11:y:2015:i:1:p:31-45.

    Full description at Econpapers || Download paper

22. Complaints management and bank risk profile. (2015). Gambetta, Nicolás ; Garcia-Benau, Maria Antonia ; Zorio-Grima, Ana.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:68:y:2015:i:7:p:1599-1601.

    Full description at Econpapers || Download paper

23. The effect of the fair value option on bank earnings and regulatory capital management: Evidence from realized securities gains and losses. (2015). Greiner, Adam J.
    In: Advances in accounting.
    RePEc:eee:advacc:v:31:y:2015:i:1:p:33-41.

    Full description at Econpapers || Download paper

24. Are Extensive Audits Good News? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures. (2013). Stefani, Ulrike ; Mohrmann, Ulf ; Riepe, Jan.
    In: Working Paper Series of the Department of Economics, University of Konstanz.
    RePEc:knz:dpteco:1308.

    Full description at Econpapers || Download paper

25. Regulations and Audit Opinions: Evidence from EU Banking Institutions. (2013). Spathis, Charalambos ; Pasiouras, Fotios ; Gaganis, Chrysovalantis.
    In: Computational Economics.
    RePEc:kap:compec:v:41:y:2013:i:3:p:387-405.

    Full description at Econpapers || Download paper

26. Audit Market Concentration and Auditor Tolerance for Earnings Management. (2012). Raman, K K ; Boone, Jeff ; Khurana, Inder K.
    In: Working Papers.
    RePEc:tsa:wpaper:0042acc.

    Full description at Econpapers || Download paper

27. Surveillance model of going concern in banking. (2012). Njoku, Jonathan .
    In: African Journal of Accounting, Auditing and Finance.
    RePEc:ids:ajaafi:v:1:y:2012:i:1:p:40-76.

    Full description at Econpapers || Download paper

28. Multiple large ownership structure, audit committee activity and audit fees. (2012). Scott, Peter ; Jallow, Kumba ; Adelopo, Ismail.
    In: Journal of Applied Accounting Research.
    RePEc:eme:jaarpp:v:13:y:2012:i:2:p:100-121.

    Full description at Econpapers || Download paper

29. Comparing self-regulation and statutory regulation: Evidence from the accounting profession. (2012). Anantharaman, Divya.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:37:y:2012:i:2:p:55-77.

    Full description at Econpapers || Download paper

30. What Drives Acquisitions in the EU Banking Industry? The Role of Bank Regulation and Supervision Framework, Bank Specific and Market Specific Factors. (2011). Gaganis, Chrysovalantis ; Tanna, Sailesh ; Pasiouras, Fotios.
    In: Financial Markets, Institutions & Instruments.
    RePEc:wly:finmar:v:20:y:2011:i:2:p:29-77.

    Full description at Econpapers || Download paper

31. Audit Quality and the Market Valuation of Banks’ Allowance for Loan Losses. (2011). Kanagaretnam, Kiridaran ; Mathieu, Robert ; Krishnan, Gopal V ; Lobo, Gerald J.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:10:y:2011:i:3:p:161-193.

    Full description at Econpapers || Download paper

32. Audit fees around dismissals and resignations: Additional evidence. (2011). Lont, David ; Griffin, Paul A.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:7:y:2011:i:2:p:65-81.

    Full description at Econpapers || Download paper

33. The pricing of statutory audit services in Greece. (2010). Leventis, Stergios ; Owusu-Ansah, Stephen ; Caramanis, Constantinos.
    In: Accounting forum.
    RePEc:eee:accfor:v:34:y:2010:i:2:p:139-152.

    Full description at Econpapers || Download paper

34. The value of Big 4 audits in Australia. (2010). Shailer, Greg ; Azizkhani, Masoud ; Monroe, Gary S..
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:50:y:2010:i:4:p:743-766.

    Full description at Econpapers || Download paper

35. Impact of Job Complexity and Performance on CFO Compensation. (2009). Raman, K K ; Boone, Jeff P ; Khurana, Inder K.
    In: Working Papers.
    RePEc:tsa:wpaper:00126acc.

    Full description at Econpapers || Download paper

36. Litigation reform, accounting discretion, and the cost of equity. (2009). Raman, K K ; Boone, Jeff P ; Khurana, Inder K.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:5:y:2009:i:2:p:80-94.

    Full description at Econpapers || Download paper

37. Is the market valuation of banks loan loss provision conditional on auditor reputation?. (2009). Kanagaretnam, Kiridaran ; Krishnan, Gopal V. ; Lobo, Gerald J..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:33:y:2009:i:6:p:1039-1047.

    Full description at Econpapers || Download paper

38. Corporate Governance and Audit Fees: Evidence of Countervailing Relations. (2008). Lont, David ; Sun, Yuan ; Griffin, Paul A.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:4:y:2008:i:1:p:18-49.

    Full description at Econpapers || Download paper

39. Note on audit fee premiums to client size and industry specialization. (2007). Fargher, Neil ; Carson, Elizabeth.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:47:y:2007:i:3:p:423-446.

    Full description at Econpapers || Download paper

40. Do Investors Care about the Auditors Economic Dependence on the Client?*. (2006). Raman, K K ; Khurana, Inder K.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:23:y:2006:i:4:p:977-1016.

    Full description at Econpapers || Download paper

Report date: 2025-10-04 07:08:53 || Missing content? Let us know