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Year of publication
Subject
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Gebühr 2,220 Charges 2,176 Theorie 695 Theory 695 Financial audit 319 Wirtschaftsprüfung 319 Fee (Remuneration) 308 Honorar 308 Deutschland 228 Germany 215 USA 171 United States 169 Bank charge 133 Bankentgelt 133 Regulierung 116 Regulation 115 Großbritannien 100 Preismanagement 99 Pricing strategy 99 United Kingdom 99 Dienstleistungsqualität 97 Service quality 97 Airport 96 Flughafen 96 Credit card 91 Kreditkarte 91 Public goods 79 Öffentliche Güter 79 Investment Fund 77 Investmentfonds 77 Patent 77 EU countries 72 EU-Staaten 72 Audit fees 69 Licence 69 Lizenz 69 Competition 66 Wettbewerb 65 audit fees 64 Agency theory 59
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Online availability
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Free 777 Undetermined 453 CC license 25 Digitizable 2
Type of publication
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Book / Working Paper 1,158 Article 1,088 Other 11 Journal 3
Subcategories
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Article in journal 950 Working paper 367 Book section 115 Government document 31 Proceedings 21 Report 16 Case study 5 Statistics 5 Law 4 Guidebook 3 Textbook 3 Review 2 Glossary included 1
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Language
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English 1,892 German 275 Undetermined 29 Polish 13 Dutch 11 French 9 Italian 8 Russian 7 Swedish 5 Spanish 4 Norwegian 3 Portuguese 3 Finnish 2 Czech 1 Danish 1 Croatian 1 Hungarian 1
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Author
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Gawel, Erik 18 Hellwig, Martin 15 Van Pottelsberghe de la Potterie, Bruno 14 De Rassenfosse, Gaétan 12 Bird, Richard M. 10 Emons, Winand 10 Valletti, Tommaso M. 10 Zhang, Anming 10 Fullerton, Don 9 Kinnaman, Thomas C. 9 Gans, Joshua 8 Shy, Oz 8 Souren, Rainer 8 Van Leemput, Eva 8 Verhoef, Erik T. 8 Deininger, Klaus W. 7 Friedl, Uwe 7 Garibaldi, Pietro 7 Giavazzi, Francesco 7 Greaney, Brian 7 Ichino, Andrea 7 Jaffe, Adam B. 7 Kaboski, Joseph Paul 7 Rettore, Enrico 7 Barwick, Panle Jia 6 Basu, Susanto 6 Habib, Ahsan 6 Habib, Michel Antoine 6 Harhoff, Dietmar 6 Inklaar, Robert 6 Johnsen, D. Bruce 6 King, Stephen P. 6 Lin, Ming Hsin 6 Mpuga, Paul 6 Padilla, Atilano Jorge 6 Pathak, Parag A. 6 Reisinger, Markus 6 Traxler, Christian 6 Wong, Maisy 6 Wright, Julian 6
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Institution
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National Bureau of Economic Research 25 World Bank 7 European Conference of Ministers of Transport 3 European Parliament / Directorate-General for Internal Policies of the Union 3 OECD 3 Advisory CVBA 2 Center for the Study of Law and Economics <Saarbrücken> 2 Deloitte Consulting 2 Dike Verlag 2 Europäische Kommission / Generaldirektion Mobilität und Verkehr / Unit Economic Analysis and Better Regulation 2 HAL 2 Home Affairs Committee 2 Melbourne Business School 2 National Board for Prices and Incomes 2 Nomos Verlagsgesellschaft 2 Tagung zum Öffentlichen Wirtschaftsrecht <8., 2021, Zürich> 2 USA / Bureau of the Census 2 USA / General Accounting Office 2 Wissenschaftlicher Beirat der Bundesregierung Globale Umweltveränderungen 2 ifo Institut für Wirtschaftsforschung 2 Akademie für Umwelt und Energie 1 Association of European Airlines 1 Australian National University / Faculty of Economics and Commerce 1 Australien / Interstate Commission 1 Australien / Parliament / House of Representatives / Standing Committee on Banking, Finance and Public Administration 1 Berliner Wissenschafts-Verlag 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Bund der Steuerzahler Niedersachsen und Bremen 1 Bundesvereinigung City- und Stadtmarketing Deutschland 1 Center for Economic Research <Tilburg> 1 Center for International Development <Cambridge, Mass.> 1 Centrum voor Economische Studiën, Faculteit Economie en Bedrijfswetenschappen 1 Christian-Albrechts-Universität zu Kiel 1 Deloitte Consulting cvba 1 Department Ökonomie, Helmholtz Zentrum für Umweltforschung (UFZ) 1 Deutsche Gesellschaft für Internationale Zusammenarbeit 1 Deutscher Juristentag 1 Deutsches Bibliotheksinstitut 1 Deutschland / Bundesministerium der Finanzen 1 Deutschland / Bundesministerium für Verkehr, Bau und Stadtentwicklung 1
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Published in...
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NBER working paper series 25 Working paper / National Bureau of Economic Research, Inc. 20 Auditing : a journal of practice & theory 17 NBER Working Paper 17 Discussion paper / Centre for Economic Policy Research 16 Managerial auditing journal 16 CESifo working papers 15 Kommunale Steuer-Zeitschrift : Zeitschrift für das gesamte Gemeindeabgabenwesen ; KStZ 15 Working paper 15 Discussion paper series / Centre for Economic Policy Research / Industrial organization 13 International journal of auditing : IJA 12 SEO-rapport 11 Applied economics 10 Journal of public economics 10 Journal of transport economics & policy : JTEP 10 Land economics : applied research on environmental resources 10 Discussion papers / CEPR 9 Economics letters 9 Finance research letters 9 Sonderforschungsbereich 504, Rationalitätskonzepte, Entscheidungsverhalten und Ökonomische Modellierung 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 Discussion paper 8 Discussion paper series 8 Ilmenauer Schriften zur Betriebswirtschaftslehre 8 Journal of air transport management 8 Journal of urban economics 8 Vom Steuerstaat zum Gebührenstaat 8 Accounting horizons : a quarterly publication of the American Accounting Association 7 International journal of industrial organization 7 Management science : journal of the Institute for Operations Research and the Management Sciences 7 National tax journal 7 The review of financial studies 7 Zeitschrift für Kommunalfinanzen : ZKF ; Haushalt, Kostenrechnung, Steuern, Gebühren, Beiträge, Entgelte, Kredite, Zahlungsverkehr, Vollstreckung 7 Accounting and taxation review : A&TR 6 Accounting research journal 6 American journal of agricultural economics 6 Discussion paper / Tinbergen Institute 6 Economic modelling 6 European journal of law and economics 6 Journal of accounting & economics 6
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Source
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ECONIS (ZBW) 2,216 RePEc 17 USB Cologne (EcoSocSci) 13 BASE 12 EconStor 2
Showing 1 - 50 of 1,999
 
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Identifying circumstances in which the introduction of distance-based, cordon-based, and congestion-free lane road user charge regimes garner support
Hensher, David A.; Wei, Edward; Balbontin, Camila; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618955
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Modeling audit outcomes under information asymmetry : a game-theoretic analysis of delay and fees
Ünal Uyar, Güler Ferhan; Terzioğlu, Mustafa; Kaya, Neylan - 2026
This study models the auditor-client relationship as a strategic game shaped by two-sided information asymmetry and examines how this structure influences key audit outcomes, namely audit delay and audit fees, in Türkiye. Using a game-theoretic framework complemented by empirical analysis, the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614329
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The H-1B wage gap, visa fees, and employer demand
Borjas, George J. - 2026
The H-1B program lets firms hire high-skill foreign workers for a six-year term. The annual number of visas allocated to for-profit firms is capped at 85,000 and there is excess demand for those visas. The analysis merges administrative data, including the I-129 petitions that report the wage...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624662
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The H-1B wage gap, visa fees, and employer demand
Borjas, George J. - 2026
Book / Working Paper
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Samfunnsøkonomisk analyse av gratis barnehage
Gunnes, Trude; Kirkebøen, Lars J.; Solbakken, Edda … - 2026
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Interchange fees in payment networks : implications for prices, profits, and welfare
Hunt, Robert M.; Serfes, Konstantinos; Zhang, Yin - 2026
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Interchange fees in payment networks : implications for prices, profits, and welfare
Hunt, Robert M.; Serfes, Konstantinos; Zhang, Yin - 2025
Book / Working Paper
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Locked out by loyalty : entry deterrence through rebates in payment card markets
Lubbersen, Vera - 2026
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Locked out by loyalty : entry deterrence through rebates in payment card markets
Lubbersen, Vera - 2026
Book / Working Paper
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Breaking the language barrier? : exam fee subsidies and Spanish proficiency
Wright, Nicholas A.; Carter, Akeem - 2026
In this article, we evaluate the impact of a targeted fee subsidy program that reduced the registration cost of the Caribbean Secondary Education Certificate (CSEC) Spanish exam-a standardized regional assessment for high school leavers seeking to demonstrate language proficiency. The subsidy...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636711
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The impact of comment letters on audit fees : evidence from spillover effect
Wu, Wuqing; Zhang, Huixuan; Shan, Yuan George - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371837
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Fostering the Acceptance of Congestion Charges: Experimental Evidence for Europe
Frondel, Manuel; Helmers, Viola Elisabeth; Sommer, Stephan - 2025
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Fostering the acceptance of congestion charges : experimental evidence for Europe
Frondel, Manuel; Helmers, Viola; Sommer, Stephan - 2025
Book / Working Paper
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Markets for public services : Less might be more
Arruñada, Benito - 2025
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Markets for public services : less might be more
Arruñada, Benito - 2025 - This version: January 7, 2025
Edition: This version: January 7, 2025
Book / Working Paper
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Green charged decision-making : how two-part remuneration, contract flexibility, and environmental nudging drive vehicle-to-grid participation
Vey, Meike; Namockel, Nils; Ruhnau, Oliver - 2025
Electric mobility and renewable energy play key roles in the global energy transition. In this context, vehicle- to-grid technology, which enables bidirectional energy ŕow between electric vehicles and the grid, could make electric vehicles usable as energy storage units, thus supporting grid...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331242
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The equilibrium effects of regulating junk fees : evidence from the rental brokerage market
Bakker, Jan David; Datta, Nikhil - 2025
Hidden “junk” fees have the potential to distort competition, creating high costs to consumers. However, regulating them can lead to adverse effects, especially in complex markets with intermediaries where they are most prevalent. To explore the equilibrium adjustments of regulating hidden...
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Systematic assessment of push and pull initiatives in behavioural responses associated with public transport fares, service frequency, carrelated tolls, distance-based road user charges, and parking charges
Hensher, David A.; Wei, Edward; Liu, Wen - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193914
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Knowledge commercialization and university audit fees : a UK-based study
Sun, Shuo; De Widt, Dennis; Andrews, Rhys - 2025
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Are auditors insulated to positive client news? : evidence from audit fees and going-concern opinions
Huang, Ting-Chiao; Lin, Yi-Hung; Chai, Daniel; … - 2025
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Is there a gender gap in audit fees in Spain? : explaining the variables involved in audit fees
Mareque, Mercedes; Escaloni, Susana - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446976
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Road user charge reform and the political shift in interest in Australia : some thoughts to contemplate
Hensher, David A. - 2025
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Do fees matter? : investor's sensitivity to active management fees
Døskeland, Trond M.; Sjuve, André Wattø; Ørpetveit, … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405421
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Do Fees Matter? Investor's Sensitivity to Active Management Fees
Døskeland, Trond M.; Sjuve, Andre; Ørpetveit, Andreas - 2023
Book / Working Paper
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Green taxes and fees competition and productivity growth : evidence from China
Gao, Xipeng; Li, Xiangju; Martinez-Vazquez, Jorge - 2025
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Redemption fees and gates in the lab
Kiss, Hubert János; Rosa García, Alfonso; Voellmy, Lukas - 2025
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Carrot and stick : impact of regulations, subsidies, and obligations on the development of cashless payments in poland
Polasik, Michal; Kotkowski, Radoslaw; Manikowski, Arkadiusz - 2025
Between 2012 and 2024, Poland-once a laggard in cashless payments among EU countries-underwent a profound transformation. The per capita number of cashless transactions at physical points of sale increased more than eightfold, rising from approximately 30 to over 250 per year, surpassing the EU...
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Does patent fee reform lower the bar? : evidence from the deferred patent examination system in Japan
Kani, Masayo; Nishimura, Yoichiro - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015564773
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Determinants of audit fees among insurance firms in Nigeria
Gureje, Goodnews Kolawole; Okpala, Okwy Peter; Oboh, … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015608251
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The impact of trade secrecy protection on audit pricing
Gao, Peng; Hrazdil, Karel; Li, Jiyuan; Xia, Jingjing - 2025
Because auditors have access to corporate information, a firm's decision to protect material trade secrets should, in principle, not influence audit effort. We analyze the effects of trade secrecy protection on the audit fees, documenting that firms with redacted information pay significantly...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015585221
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Determinants of external audit fees : empirical evidence from the audit market in Kosovo
Keka, Vese Qehaja; Hoti, Arber - 2025
This study examines the determinants of external audit fees in Kosovo's evolving audit market, investigating how various client and audit firm characteristics affect pricing in a transitional economy. Drawing on data collected from the Kosovo Council for Financial Reporting (KCFR) and licensed...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625942
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The effects of non-audit fees on audit fees during the financial crisis
Kyriakou, Maria I. - 2025
This study examines the impact of non-audit fees, auditor tenure, and auditor size on audit fees in Germany, France, Italy, and Spain, separately and collectively, for a large sample of non-financial companies during the 2008/2009 global financial crisis.The generalized method of moments (GMM)...
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Mobile money tax: financial inclusion versus financial development : evidence using transaction-level data : the case of Uganda
Spadavecchia, Lorenzo; Mugume, Adam; Apaa, Jimmy - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015414637
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The design, implementation and impacts of cruise ship levies : an international evidence review
2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396206
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Cleanin' it up : unshrouding hidden fees on a peer-to-peer platform
Tran, Kevin D.; Madio, Leonardo; Rossi, Michelangelo; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015532530
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The effect of audit partner digitalization expertise on audit fees
Maghakyan, Arpine; Jarva, Henry; Niemi, Lasse; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015543114
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Mining royalty is not tax : analyzing the Supreme Court judgment
Chakraborty, Lekha - 2025
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Does maker-taker limit order subsidy improve market outcomes? : quasi-natural experimental evidence
Lin, Yiping; Swan, Peter L.; Harris, Frederick H. deB. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015558431
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Tokenomics : optimal monetary and fee policies
Jermann, Urban J.; Xiang, Haotian - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015561012
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Tokenomics : Optimal Monetary and Fee Policies
Jermann, Urban J.; Xiang, Haotian - 2022
Book / Working Paper
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Auditors' incentives and audit quality : non-audit services versus contingent audit fees
Mahieux, Lucas - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583969
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The land of the fee : the effect of Baden-Württemberg's tuition fees on international student outcomes
Vortisch, Andreas B. - 2024
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The effect of least-cost routing on merchant payment costs
Dobie, Boston; Watson, Benjamin - 2024
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Platform transaction fees and freemium pricing
D'Annunzio, Anna; Russo, Antonio - 2024
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Gatekeeping at the counter: the regulation of stacked payment platforms
Gomes, Renato; Lefouili, Yassine - 2024 - This version: November 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015097500
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Economic consequences of new accounting standards in UK charities
Mayapada, Arung Gihna; Biswas, Pallab Kumar; Roberts, Helen - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164496
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Transparency of add-on fees on peer-to-peer platforms : evidence from Airbnb
Tran, Kevin Ducbao; Madio, Leonardo; Rossi, Michelangelo; … - 2024
This paper investigates the impact of price transparency on equilibrium prices and fees by considering a policy change implemented by Airbnb that affected the transparency of cleaning fees for IP addresses from the European Union (EU). Using a difference-in-differences approach, we find a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164666
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Taxes and Parafiscal Fees on Digital Infrastructure Services in Africa
2024
This technical background paper evaluates the progress of African nations in establishing effective fiscal frameworks for digital infrastructure across the continent. Through a comprehensive comparative analysis of legislative, tax, and regulatory policies in over 20 African countries, the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015113426
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Licensing of a cost-reducing innovation in a Stackelberg-differentiated duopoly
Antelo Suárez, Manuel; Bru Martínez, Lluís - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191450
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Are bankruptcy professional fees excessively high?
Antill, Samuel - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359491
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Are Bankruptcy Professional Fees Excessively High?
Antill, Samuel - 2020
Book / Working Paper
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David Michael Garrood Newbery (1943-)
Pollitt, Michael G. - 2024
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Miner competition and transaction fees
Shao, Enchuan; Rajapaksa, Danusha - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448897
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Miner Competition and Transaction Fees
Shao, Enchuan; Rajapaksa, Danusha - 2022
Book / Working Paper
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Miner Competition and Transaction Fees
Shao, Enchuan; Rajapaksa, Danusha - 2021
Book / Working Paper
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The importance of revenues from spa fee in financing municipalities in Poland
Dziuba, Jarosław; Życzkowska, Elżbieta - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405348
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Why do female lead auditors charge a fee premium? : evidence from the UK audit market
Owusu, Andrews; O'Sullivan, Noël; Kwabi, Frank Obenpong; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015439440
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Economic determinants of Ethereum transaction fees in the priority fee and proof of stake periods
Karajvanov, Alexander K.; Zarifian, Shayan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627460
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Economic determinants of ethereum transaction fees in the priority fee and proof of stake periods
Karajvanov, Alexander K.; Zarifian, Shayan - 2024
Book / Working Paper
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Implementing mandatory audit firm rotation : effects on audit and non-audit fees
Basioudis, Ilias G.; Cuellar-Fernández, Beatriz; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396179
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Local office non-audit tax fee dependence and audit quality : a tax client relationship perspective
Aier, Jagadison K.; Cao, Jian; Carr, Kellie; Rakestraw, … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609493
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