Citation Impact
Citing Papers
The impact of the global financial crisis on audit and non-audit fees
2015
The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing
2003
Auditor fees and audit quality
2007
Making up users
2006 Standout
The Effect of Audit Quality on Earnings Management*
1998 Standout
Auditor Reputation: the International Empirical Evidence
1997
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
2002
Fee endogeneity, discretionary accruals and managerial incentive
2006
Enterprise Risk Management Practices and Firm Performance, the Mediating Role of Competitive Advantage and the Moderating Role of Financial Literacy
2018 Standout
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
2010 Standout
Governance structures, ethnicity, and audit fees of Malaysian listed firms
2006 Standout
Does government ownership affect corporate governance and corporate disclosure?
2016
Transforming audit technologies: Business risk audit methodologies and the audit field
2006
Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency
2005
Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland
2012 Standout
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
2012 Standout
Self-Selection of Auditors and Audit Pricing in Private Firms
2004
State of the art in audit market research
1992
A review of archival auditing research
2014 Standout
The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management
2002 Standout
The Evolution of Audit Market Structure and the Emergence of the Big 4: Evidence from Australia
2014
The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms
1998 Standout
Integrated reporting decision usefulness: Mainstream equity market views
2018 Standout
Relation between external audit fees, audit committee characteristics and internal audit
2006 Standout
Evidence on the Joint Determination of Audit and Non‐Audit Fees
2003
Auditing in times of social distancing: the effect of COVID-19 on auditing quality
2020 Standout
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
2005
Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting
2011 Standout
On the use of instrumental variables in accounting research
2009 Standout
Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom
2007
Reflections and projections: A decade of Intellectual Capital Accounting Research
2012
The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable
2022 Standout
Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong
2000
Accounting conservatism, corporate governance and political connections
2017 Standout
Auditor brand name reputations and industry specializations
1995
The Large Audit Firm Fee Premium: A Case of Selectivity Bias?
2002
Doing qualitative field research in management accounting: Positioning data to contribute to theory
2006 Standout
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
2006
Accounting standards and the economics of standards
2009
A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities
2015
The effect of the dependence on the work of other auditors on error in analysts’ earnings forecasts
2017
W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting
2012 Standout
The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
2014 Standout
Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress
2015 Standout
Pengaruh Kualitas Audit Terhadap Manajemen Laba
2014 Standout
The interplay between professional groups, the state and supranational agents: Pax Americana in the age of ‘globalisation'
2002 Standout
The Joint Determination of Audit Fees, Non-Audit Fees, and
Abnormal Accruals
2002
Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
2011
The business risk audit – A longitudinal case study of an audit engagement
2006
What do we know about audit quality?
2004 Standout
Pricing Initial Audit Engagements: A Test of Competing Theories
1999
Traditional accountants and business professionals: Portraying the accounting profession after Enron
2009
From common sense to expertise: Reflections on the prehistory of audit sampling
1992
Sustainability accounting for companies: Catchphrase or decision support for business leaders?
2009
Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four
2012 Standout
The Malaysian market for audit services: ethnicity, multinational companies and auditor choice
2006
Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence
2012
Measuring Accounting Reporting Complexity with XBRL
2017 Standout
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis
2009 Standout
THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS
1994
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
2010
The joint determination of audit fees, non-audit fees, and abnormal accruals
2006
Selection Models in Accounting Research
2011 Standout
On the shoulders of giants: undertaking a structured literature review in accounting
2016 Standout
Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market*
2001
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
2002 Standout
The association between CEO characteristics, internal audit quality and risk-management implementation in the public sector
2017
Impacts of digitization on auditing: A Delphi study for Germany
2019 Standout
Works of David Gwilliam being referenced
THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVE
2003
DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES
1993
The Relationship between Categories of Non‐Audit Services and Audit Fees: Evidence from UK Companies
2002
An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector
2004
The Problems of Establishing Internal Audit in the Sudanese Public Sector
2001
A survey of auditing research
1987
The costs and benefits of increased accounting regulation: a case study of Lloyd's of London
2005
Fair value in financial reporting: Problems and pitfalls in practice
2008
Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services
1996
British research in accounting and finance (2001–2007): The 2008 research assessment exercise
2009