The DOI matches its Crossref record; 18 of the 18 references it cites were found in a registry or an index.
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
Open accessAbstract
Two ingredients necessary to examine the relation between litigation risk and audit pricing are (a) a litigious legal environment, and (b) publicly disclosed auditor remuneration. We combine both ingredients by focusing on UK firms offering to sell their securities publicly in the United States. We find that UK auditors charge higher fees for their services when their clients access US, but not non-US, capital markets. Further, we show that the higher fees cannot be fully explained by the SEC's extensive disclosure requirements. Rather, these findings are consistent with audit fees reflecting risk differences across liability regimes.
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Citations
Cites
The theory and practice of econometrics
(1986) · Journal of Macroeconomics · doi:10.1016/0164-0704(86)90027-3 · Cited by 4,342
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Audit Fees and Auditor Size: Further Evidence
Palmrose, Z.-V. (1986) · Journal of Accounting Research · doi:10.2307/2490806 · Cited by 991
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Simunic, D. A. (1984) · Journal of Accounting Research · doi:10.2307/2490671 · Cited by 937
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Davidson, J., Judge, G. G., Griffiths, W. E., Hill, R. C., & Lee, T.-C. (1981) · Economica · doi:10.2307/2553707 · Cited by 870
The effect of audit firm size on audit prices
Francis, J. R. (1984) · Journal of Accounting and Economics · doi:10.1016/0165-4101(84)90010-7 · Cited by 691
An Analysis of Auditor Litigation and Audit Service Quality.
Palmrose, Z. (1988) · The Accounting Review · doi:10.2308/tar-4482234 · Cited by 638
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DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES
Chan, P., Ezzamel, M., & Gwilliam, D. (1993) · Journal of Business Finance & Accounting · doi:10.1111/j.1468-5957.1993.tb00292.x · Cited by 402
The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence
Palmrose, Z.-V. (1986) · Journal of Accounting Research · doi:10.2307/2491144 · Cited by 350
Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
Hay, D. C., Knechel, W. R., & Wong, N. (2006) · Contemporary Accounting Research · doi:10.1506/4xr4-kt5v-e8cn-91gx · Cited by 1,648
Is artificial intelligence improving the audit process?
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022) · Review of Accounting Studies · doi:10.1007/s11142-022-09697-x · Cited by 461
Cross-listing and corporate social responsibility
Boubakri, N., El Ghoul, S., Wang, H., Guedhami, O., & Kwok, C. C. Y. (2016) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2016.08.008 · Cited by 264
Metadata
- Authors
- Seetharaman, A., Gul, F. A., & Lynn, S. G.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2002-02
- Volume
- 33
- Issue
- 1
- Pages
- 91-115
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2060844531
- Cited by
- 538
- References
- 18
- FWCI
- 26.08
- Type
- journal article
- Language
- en
- Open access
- green
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- Seetharaman, A., Gul, F. A., & Lynn, S. G. (2002). Litigation risk and audit fees: evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(01)00046-5
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
