'Two Big' or Not 'Two Big'? - The Consequences of Appointing Two Big 4 Auditors on Audit Pricing in a Joint Audit Setting

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 69.2K citations

Agency Costs, Managerial Aspect, Ownership Structure +11

Sample Selection Bias as a Specification Error

James J. Heckman · Econometrica · 1979 · 28.4K citations

Econometric Model, Economics, Bias Detection +13

Auditor size and audit quality

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.8K citations

Auditing, Continuous Auditing, Auditor Size +9

The Pricing of Audit Services: Theory and Evidence

Dan A. Simunic · Journal of Accounting Research · 1980 · 2.8K citations

Auditing, Continuous Auditing, Market Manipulation +14

Auditor independence, ‘low balling’, and disclosure regulation

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 1.7K citations

Auditing, Accounting, Accounting Policy +6