Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX

AUDITING: A Journal of Practice & Theory (2010) 29 (1): 15–39.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals
  • Ole-Kristian Hope
  • Haihao Lu
  • Songlan Peng
The Accounting Review (2025) 100 (1): 317.
Accounting Personnel Quality, Audit Risk, and Auditor Responses
  • Ferdinand A. Gul
  • Bin Lin
  • Zhifeng Yang
  • Min Zhang
  • Haoran Zhu
Auditing: A Journal of Practice & Theory (2024) 43 (1): 125.
Top management team incentive dispersion and audit fees
  • Rachana Kalelkar
  • Yuan Shi
  • Hongkang Xu
Journal of Corporate Accounting & Finance (2024) 35 (1): 178.
Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag
  • Saeed Rabea Baatwah
  • Ehsan Saleh Almoataz
  • Waddah Kamal Omer
  • Khaled Salmen Aljaaidi
International Journal of Emerging Markets (2024) 19 (3): 798.
Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China
  • Sujie Hu
  • Yuting Qian
  • Sumin Hu
Managerial Auditing Journal (2024) 39 (3): 294.
Political contributions and the auditor–client relationship
  • Frank Heflin
  • Dana Wallace
Journal of Business Finance & Accounting (2024) 51 (9-10): 2668.
Informal Institutions and Audit Pricing: Cross-Country Evidence of National Culture and Audit Fees
  • Ammar Ali Gull
  • Muhammad Atif
  • Muhammad Usman
The International Journal of Accounting (2024) 59 (02)
Effect of earnings quality and board independence on audit fees: The case of the Amman Stock Exchange
  • Hussein Mohammed Alrabba
Corporate Board: Role, Duties and Composition (2024) 20 (3): 85.
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions
  • Xudong Li
  • Lili Sun
Auditing: A Journal of Practice & Theory (2024) 43 (2): 189.
Abnormal audit fees and financial reporting quality: A meta-analysis
  • Xuelian Li
  • Ming Liu
Journal of International Accounting, Auditing and Taxation (2024) 55: 100622.
The spillover effects of financial misconduct on director‐interlocked firms: Evidence from auditor scrutiny
  • Rong Li
  • Wenjing Cai
  • Zehao Wang
Journal of Business Finance & Accounting (2024) 51 (1-2): 511.
Do Auditors Price Common Ownership?
  • K. K. Raman
  • Chunlai Ye
  • Lin-Hui Yu
Auditing: A Journal of Practice & Theory (2023) 42 (4): 105.
Abnormal audit fees and audit quality: Australian evidence
  • Sarowar Hossain
  • Jenny Jing Wang
Australian Journal of Management (2023) 48 (3): 596.
Principles-based accounting standards and audit outcomes: empirical evidence
  • Myojung Cho
  • Gopal V. Krishnan
Review of Accounting Studies (2023) 28 (1): 164.
Self-regulation versus government oversight: audit fees research
  • Joseph Akadeagre Agana
  • Anna Alon
  • Stephen Zamore
Journal of Accounting Literature (2023) 45 (2): 340.
Do auditors respond when listed firms pledge shares? Evidence from China
  • Kitty Mo Kong
  • Hedy Jiaying Huang
Pacific Accounting Review (2023) 35 (4): 562.
Audit committee gender diversity and audit fees: The role of dual-class share structure
  • Ayishat Omar
Corporate Ownership and Control (2023) 20 (2): 84.
Audit fees under the COVID-19 pandemic: evidence from Oman
  • Adel Al-Qadasi
  • Saeed Rabea Baatwah
  • Waddah Kamal Omer
Journal of Accounting in Emerging Economies (2023) 13 (4): 806.
Auditor Responses to Clients’ Trade Shocks
  • Wenjing Li
  • Xiaohui LI
  • Yuanhuai Peng
  • Youchao Tan
  • Cheng Zeng
SSRN Electronic Journal (2022)
Do auditors price litigious tone?
  • Muhammad Farhan Malik
  • Yuan George Shan
  • Jamie Yixing Tong
Accounting & Finance (2022) 62 (S1): 1715.
Auditors' Responses to Classification Shifting: Evidence from U.S. Firms
  • Mai Dao
  • Hongkang Xu
  • Trung Pham
Accounting Horizons (2022) 36 (1): 25.
The effects of financial statement disaggregation on audit pricing
  • Kevin Koh
  • Yen H. Tong
  • Zinan Zhu
International Journal of Auditing (2022) 26 (2): 94.
Auditors' response to management confidence and misstatement risk
  • Sanaz Aghazadeh
  • Jennifer R. Joe
Accounting, Organizations and Society (2022) 101: 101348.
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market
  • Seokyoun Hwang
  • Philip Keejae Hong
International Journal of Auditing (2022) 26 (3): 371.
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing
  • Laura Mehnaz
  • Asheq Rahman
  • Humayun Kabir
Managerial Auditing Journal (2022) 37 (7): 819.
How do auditors respond to low annual report readability?
  • Belen Blanco
  • Paul Coram
  • Sandip Dhole
  • Pamela Kent
Journal of Accounting and Public Policy (2021) 40 (3): 106769.
Generalist CEOs and Audit Pricing
  • Zhiming Ma
  • Rencheng Wang
  • Kaitang Zhou
SSRN Electronic Journal (2021)
Regulatory changes and audit fees: the moderating effect of overlapping directorship and financial reporting quality
  • Salau Olarinoye Abdulmalik
  • Ayoib Che-Ahmad
African Journal of Economic and Management Studies (2021) 12 (1): 90.
Generalist CEOs and Audit Pricing
  • Zhiming Ma
  • Rencheng Wang
  • Kaitang Zhou
Auditing: A Journal of Practice & Theory (2021) 40 (4): 123.
Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices
  • Francis Goddard
  • Martin Schmidt
International Journal of Auditing (2021) 25 (3): 637.
Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry
  • Li‐Ying Huang
  • Gene C. Lai
  • Erin Lu
  • Michael McNamara
Risk Management and Insurance Review (2020) 23 (2): 151.
Climate Risk and the Price of Audit Services: The Case of Drought
  • Cameron Truong
  • Mukesh Garg
  • Christofer Adrian
Auditing: A Journal of Practice & Theory (2020) 39 (4): 167.
Accounting Personnel Quality, Audit Risk, and Auditor Responses
  • Ferdinand A Gul
  • Bin Lin
  • Zhifeng Yang
  • Min Zhang
  • Haoran Zhu
SSRN Electronic Journal (2020)
Accounting comparability, financial reporting quality and audit opinions: evidence from Iran
  • Mojtaba Golmohammadi Shuraki
  • Omid Pourheidari
  • Masoud Azizkhani
Asian Review of Accounting (2020) 29 (1): 42.
Political alignment and audit pricing
  • Cameron Truong
  • Mukesh Garg
  • Christofer Adrian
  • Anh Viet Pham
  • Philip Shane
International Journal of Auditing (2020) 24 (2): 205.
IMPACTO DO FAIR PLAY FINANCEIRO NOS HONORÁRIOS DE AUDITORIA: UMA ANÁLISE DOS CLUBES DE FUTEBOL ESPANHÓIS (Impact of Financial Fair Play on Audit Fees: An Analysis Impact of Fair Play Financial on Audit Fees: An Analysis Impact of Fair Play Financial on Audit Fees: An Analysis of Football Clubs)
  • Ahmed Sameer El Khatib
SSRN Electronic Journal (2020)
Climate‐related Risk and Financial Statements: Implications for Regulators, Preparers, Auditors and Users
  • Ao Li
  • Marina Michaelides
  • Meina Rose
  • Mukesh Garg
Australian Accounting Review (2019) 29 (3): 599.
Financial report readability and audit fees: a simultaneous equation approach
  • Qiao Xu
  • Guy Fernando
  • Kinsun Tam
  • Wei Zhang
Managerial Auditing Journal (2019) 35 (3): 345.
Does environmental disclosure have an auditing effect?
  • Sheng Yao
  • Lingling Pan
  • Zhipeng Zhang
Managerial Auditing Journal (2019) 35 (1): 43.
Audit fees, perceived audit risk, and the financial crisis of 2008
  • Hanmei Chen
  • Shaowen Hua
  • Zenghui Liu
  • Mei Zhang
Asian Review of Accounting (2019) 27 (1): 97.
Does the JOBS Act Reduce Compliance Costs of Emerging Growth Companies? Theory and Evidence
  • Inder K. Khurana
  • Lei Zhao
Auditing: A Journal of Practice & Theory (2019) 38 (4): 151.
The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions
  • Brant E. Christensen
  • Stevanie S. Neuman
  • Sarah C. Rice
Contemporary Accounting Research (2019) 36 (3): 1461.
Macroeconomic Uncertainty and Audit Pricing
  • Jengfang Chen
  • Rong-Ruey Duh
  • Cheng-Ta Wu
  • Lin-Hui Yu
Accounting Horizons (2019) 33 (2): 75.
The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football
  • Mercedes Mareque
  • Angel Barajas
  • Francisco Lopez-Corrales
International Journal of Financial Studies (2018) 6 (4): 92.
The Effects of Restatements for Misreporting on Auditor Scrutiny of Peer Firms
  • Feng Guo
  • Thomas R. Kubick
  • Adi Masli
Accounting Horizons (2018) 32 (1): 65.
CEO Political Ideology and Audit Pricing
  • Wang Dong
  • Shuo Li
  • Hong Xie
  • Yu (Tony) Zhang
SSRN Electronic Journal (2018)
The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea
  • Hye‐Jeong Nam
Australian Accounting Review (2018) 28 (4): 512.
Fair value disclosure of pension plan assets and audit fees
  • Philip K. Hong
  • Seokyoun Hwang
Advances in Accounting (2018) 41: 88.
An audit evidence planning model for the public sector
  • Marian Mentz
  • Karin Barac
  • Elza Odendaal
Journal of Economic and Financial Sciences (2018) 11 (1)
Audit Market Structure and Audit Pricing
  • John Daniel Eshleman
  • Bradley P. Lawson
Accounting Horizons (2017) 31 (1): 57.
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept