Key Audit Matters and the Pricing of Audit Services: Evidence from Hong Kong

The Pricing of Audit Services: Theory and Evidence

Dan A. Simunic · Journal of Accounting Research · 1980 · 2.9K citations

Business, Accountancy, Accounting +14

Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*

David Hay, W. Robert Knechel, Norman Wong · Contemporary Accounting Research · 2006 · 1.6K citations

Business, Accountancy, Accounting +11

When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks

Tim Loughran, Bill McDonald · The Journal of Finance · 2011 · 1.4K citations · Full text

Business, Finance, Financial Accounting +11

Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence

Timothy B. Bell, Wayne R. Landsman, Douglas A. Shackelford · Journal of Accounting Research · 2001 · 773 citations · Full text

Business, Accountancy, Accounting +14

The Association between Audit Committee Characteristics and Audit Fees

Lawrence J. Abbott, Susan W. Parker, Gary F. Peters et al. · Auditing A Journal of Practice & Theory · 2003 · 719 citations

Business, Accountancy, Accounting +10