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Year of publication
Subject
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Honorar 1,774 Fee (Remuneration) 1,688 Wirtschaftsprüfung 1,476 Financial audit 1,474 Dienstleistungsqualität 469 Service quality 467 audit fees 315 Charges 306 Gebühr 306 Audit fees 279 Corporate Governance 199 Corporate governance 199 Bilanzpolitik 158 Accounting policy 157 Jahresabschlussprüfung 157 Deutschland 154 Financial statement audit 152 Internal control 135 Internes Kontrollsystem 135 USA 132 United States 130 Germany 128 Großbritannien 122 United Kingdom 122 China 105 Führungskräfte 99 Managers 99 Agency theory 98 Prinzipal-Agent-Theorie 98 audit quality 97 Abschlussprüferrecht 96 Audit regulation 96 Risikomanagement 91 Risk management 91 Theorie 91 Theory 91 Audit committee 81 Prüfungsausschuss des Aufsichtsrats 81 Audit quality 74 Aktiengesellschaft 73
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Online availability
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Undetermined 659 Free 476 CC license 54
Type of publication
All
Article 1,195 Book / Working Paper 579
Type of publication (narrower categories)
All
Article in journal 1,147 Aufsatz in Zeitschrift 1,147 Graue Literatur 64 Non-commercial literature 64 Hochschulschrift 54 Working Paper 54 Arbeitspapier 51 Aufsatz im Buch 44 Book section 44 Thesis 30 Dissertation u.a. Prüfungsschriften 11 Collection of articles written by one author 7 Conference paper 7 Konferenzbeitrag 7 Sammlung 7 Collection of articles of several authors 6 Sammelwerk 6 Aufsatzsammlung 5 Case study 4 Fallstudie 4 Advisory report 3 Gutachten 3 Research Report 3 Bibliografie enthalten 2 Bibliography included 2 Accompanied by computer file 1 Amtsdruckschrift 1 Article 1 CD-ROM, DVD 1 Elektronischer Datenträger als Beilage 1 Forschungsbericht 1 Government document 1 Guidebook 1 Konferenzschrift 1 Lehrbuch 1 Ratgeber 1 Textbook 1
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Language
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English 1,592 German 161 Undetermined 19 Dutch 2 French 1 Italian 1
Author
All
Krishnan, Gopal 22 Gul, Ferdinand A. 19 Li, Chan 16 Harymawan, Iman 14 Habib, Ahsan 13 Knechel, W. Robert 13 Griffin, Paul A. 12 Xu, Hongkang 12 Hay, David 11 Lobo, Gerald J. 11 Lont, David H. 11 Raghunandan, K. 11 Basioudis, Ilias G. 10 Kalelkar, Rachana 10 Krishnan, Gopal V. 10 Chang, Hsihui 9 Hoitash, Rani 9 Hoitash, Udi 9 Kim, Jeong-bon 9 Mao, Juan 9 Pevzner, Mikhail 9 Rama, Dasaratha V. 9 Sun, Lili 9 Bedard, Jean C. 8 Bradbury, Michael E. 8 Köhler, Annette G. 8 Leventis, Stergios 8 Masli, Adi 8 Mazlina Mat Zain 8 Mitra, Santanu 8 Niemi, Lasse 8 Ratzinger-Sakel, Nicole V. S. 8 Asthana, Sharad 7 Cahan, Steven F. 7 Choi, Seung Uk 7 Ettredge, Michael L. 7 Jeter, Debra C. 7 Krauß, Patrick 7 Kwon, Soo Young 7 Lee, Woo-Jong 7
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Institution
All
National Bureau of Economic Research 6 Deutscher Apotheker-Verlag Doktor Roland Schmiedel 2 Springer Fachmedien Wiesbaden 2 Universität Ulm 2 Verlag Dr. Kovač 2 Deutsche Gesellschaft für Kassenarztrecht 1 Eric Cuvillier <Firma> 1 Ernst-Moritz-Arndt-Universität Greifswald 1 Gesellschaft für Sozialen Fortschritt / Arbeitskreis 1 Institut für Gesundheits-System-Forschung 1 Institut für Versicherungswissenschaft <Köln> 1 International Association for Labour Legislation / German Section 1 Nomos Verlagsgesellschaft 1 Robert Bosch Stiftung 1 Ruhr-Universität Bochum / Fakultät für Wirtschaftswissenschaft 1 USA / General Accounting Office 1 Universität zu Köln 1 Verband der Privaten Krankenversicherung 1 Verein der Förderer des Fachbereichs Versicherungswesen an der Fachhochschule Köln 1 Wolters Kluwer Deutschland GmbH 1 Zentralinstitut für die Kassenärztliche Versorgung in der Bundesrepublik Deutschland 1
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Published in...
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Auditing : a journal of practice & theory 104 Managerial auditing journal 62 International journal of auditing : IJA 52 Accounting horizons : a quarterly publication of the American Accounting Association 38 The accounting review : a publication of the American Accounting Association 36 Journal of accounting and public policy 32 Advances in accounting : a research annual 21 Journal of contemporary accounting & economics 21 The European accounting review 19 Journal of international accounting auditing & taxation 17 Accounting and business research 16 Journal of accounting, auditing & finance 16 Journal of accounting in emerging economies : JAEE 14 Journal of business finance & accounting : JBFA 14 Asian review of accounting 13 China journal of accounting research : CJAR 13 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 13 International journal of accounting and information management 13 International review of financial analysis 13 Journal of accounting research 13 Journal of accounting, auditing & finance : JAAF 13 Journal of international accounting research 13 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 12 Finance research letters 12 International journal of accounting, auditing and performance evaluation : IJAAPE 12 Review of accounting studies 12 Accounting and finance 11 Cogent business & management 11 Review of quantitative finance and accounting 10 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 9 Journal of accounting & economics 9 Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton 9 The journal of applied business research 9 The journal of corporate accounting & finance 9 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 8 Review of accounting & finance 8 Asia-Pacific journal of accounting & economics : APJAE 7 International journal of disclosure and governance 7 Journal of business economics : JBE 7 Modern economy 7
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Source
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ECONIS (ZBW) 1,727 USB Cologne (EcoSocSci) 36 EconStor 8 USB Cologne (business full texts) 2 OLC EcoSci 1
Showing 1 - 50 of 1,627
 
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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...
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The impact of comment letters on audit fees : evidence from spillover effect
Wu, Wuqing; Zhang, Huixuan; Shan, Yuan George - 2025
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Are there audit fee premiums for client portfolio management?
Taylor, Stuart D. - 2025
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Pricing the audit risk of innovation : intangibles and patents
Zhang, Daqun; Deis, Donald R.; Hsu, Hsiao-Tang - 2025
The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...
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Audit quality and materiality disclosure quality in integrated reporting : the moderating effect of carbon assurance quality
Velte, Patrick - 2025
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Using machine learning to identify audit opinion shopping
Wang, Jiamei; Yan, Chao - 2025
We select a machine learning model to identify audit opinion shopping and analyze the factors driving the model. To this end, we use six models, namely random forest, gradient boosting decision tree, random undersampling boosting, logistic regression (LR), support vector machine and multilayer...
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Auditor extra-billing and client-initiated auditor changes
Goddard, Francis; Schmidt, Martin - 2025
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The cost of auditing service performance information
Chen, Xikai; Scott, Tom - 2025
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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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Distracted auditors, audit effort, and earnings quality
Afzali, Aaron; Afzali, Mansoor; Ittonen, Kim - 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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The pricing of audit services : evidence from South Africa
Wesson, Nicolene; Marais, Willien - 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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Artificial intelligence applications and audit fees : an empirical study
Lai, Jing - 2025
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The role of earnings management and audit fees in non-financial companies during crises
Kyriakou, Maria I. - 2025
This study examines the mean difference and the indirect relationship between earnings management (measured by discretionary accruals) and audit fees. It spans the period from 2005 to 2020 for four countries in two pairs, namely Italy and Spain, and Germany and France. The investigation...
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Does options trading affect audit pricing?
Ali, Muhammad Jahangir; Balachandran, Balasingham; Huu … - 2025
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Do audit firms discount initial full-year audit engagements with multiple potential successor auditors?
Omer, Thomas C.; Yuan, Ming - 2025
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Lodestar multipliers in Delaware and federal attorney fee awards
Grundfest, Joseph A.; Dor, Gal - 2025
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Audit quality and tax avoidance in emerging economies evidence from banking sector in Bangladesh
Manirujjāmāna, Mohāmmada; Sharif, Md. Jamil; Alam, … - 2025
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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...
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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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Returnee CEO and audit fees
Tawiah, Vincent; Borgi, Hela; Usman, Muhammad; … - 2025
We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...
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The impact of audit fees and auditor tenure on company valuation : an analysis of large US audit firms
Santos-Jaén, José Manuel; Valls Martínez, María del … - 2025
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Female lead auditors, audit fees, and audit quality
Jérôme, Tiphaine; Poretti, Cédric; Schatt, Alain - 2025
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Determinants of audit fees among insurance firms in Nigeria
Gureje, Goodnews Kolawole; Okpala, Okwy Peter; Oboh, … - 2025
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The governance role of board interlocks in audit pricing : empirical evidence from the KOSDAQ
Park, Jeong hwan - 2025
This study examines the impact of board interlocks on audit fees among firms listed on South Korea's KOSDAQ market. Board interlocks, created when directors serve on multiple boards, represent structural networks that can facilitate information exchange and coordination but may also compromise...
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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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European global systemically important banks, banking supervisory power, and audit fees
Lobo, Gerald J.; Oberson, Romain; Schatt, Alain - 2025
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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...
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Determinants of audit fees for robust financial report reliability
Elfakhani, Said; Ghanem, Abdeljalil; Hout, Bassima; … - 2025
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The moderating role of audit quality in the relationship between ESG practices and the cost of capital : evidence from the United Kingdom
Hazaea, Saddam A.; Cai, Chun; Khatib, Saleh F. A.; … - 2025
This study investigates the impact of environmental, social, and governance (ESG) performance on the cost of capital, using a sample of 406 non-financial companies in the United Kingdom from 2014 to 2023. We examined how ESG performance and audit quality influence the cost of equity (CoE), cost...
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Audit market measures in audit pricing studies : the issue of mechanical correlation
Káčer, Marek; Duboisée de Ricquebourg, Alan; Peel, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197155
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Audit Market Measures in Audit Pricing Studies : The Issue of Mechanical Correlation
Káčer, Marek; Duboisée de Ricquebourg, Alan J.; … - 2023
Book / Working Paper
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Do non-audit service failures impair auditor reputation? : an analysis of KPMG advisory service scandals in Germany
Friedrich, Christian; Quick, Reiner - 2024
Big Four accounting firms increasingly focus on non-audit services. Failures in these services may impair the accounting firm’s reputation as an auditor. They may negatively affect the Big Four, its clients, and client stakeholders. From the perspective of critical scholarship, it is vital to...
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Platform transaction fees and freemium pricing
D'Annunzio, Anna; Russo, Antonio - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015097289
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Spillover effect of digital transformation along the supply chain : from the perspective of suppliers' audit fees
Li, Lu; Bo, Wen; Qin, Libin - 2024
This research contributes to understanding the spillover effect of customer digital transformation along the supply chain. We take a supply chain relationship perspective to explore the influence of customers' digital transformation on suppliers' audit fees and find a significant reduction in...
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Rookie independent directors and audit fees : evidence from China
Cao, Feng; Zhang, Xueyan; Yuan, Rongli - 2024
This study investigates whether the presence of rookie independent directors (rookie IDs) is associated with audit fees and finds a positive association. Moreover, the positive effect of rookie IDs on audit fees is accentuated for firms whose rookie IDs have no academic background, are appointed...
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Rookie Independent Directors and Audit Fees : Evidence from China
Cao, Feng; Zhang, Xueyan; Yuan, Rongli - 2023
Book / Working Paper
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Internal control opinion shopping : does initial audit fee discounting matter?
Liu, Wu-Po; Huang, Hua Wei - 2024
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How audit fees impact earnings management in service companies on the Aamman Stock Exchange through audit committee characteristics
Shehadeh, Ayman; Nassar, Mahmoud Daoud Daoud; Shrouf, Husam - 2024
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between audit committee features, such as committee...
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The bright side of flight delay : how do flight delays affect auditing quality?
Cheng, Silu; Hu, Wenyao - 2024
Purpose This study explores how auditors' emotions, specifically negative moods triggered by flight delays, impact auditing quality. Design/methodology/approach Utilizing flight delays during audit assignments as a mood indicator, weather conditions at departure airports serve as an instrumental...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014636983
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Top management team incentive dispersion and audit fees
Kalelkar, Rachana; Shi, Yuan; Xu, Hongkang - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014472289
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PCAOB inspection deficiencies and audit fees
Alam, Pervaiz; Cheng, Yang; Rickett, Laura K.; Skomra, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014472314
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Political contributions and the auditor-client relationship
Heflin, Frank; Wallace, Dana - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130327
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The audit of banks in the USA : has it changed since the financial crisis?
Tanyi, Paul; Cathey, Jack M. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192417
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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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The value of ETF liquidity
Khomyn, Marta; Talis Putniņš; Zoican, Marius - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359471
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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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Competitive strategies for small audit firms
Simac, Ines; Willekens, Marleen - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399550
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Corruption and audit fees : new evidence from EU27 countries
Mottinger, Markus - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137997
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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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Passive investors and audit quality : evidence from the U.S.
Dong, Ting; Eugster, Florian; Vazquez, Antonio B. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584464
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