The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
Open accessAbstract
We evaluate and summarize the large body of audit fee research and use meta‐analysis to test the combined effect of the most commonly used independent variables. The perspective provided by the meta‐analysis allows us to reconsider the anomalies, mixed results, and gaps in audit fee research. We find that, although many independent variables have consistent results, several show no clear pattern to the results and others only show significant results in certain periods or particular countries. These variables include a loss by the client and leverage, which have become significant in comparatively recent studies; internal auditing and governance, both of which have mixed results; auditor specialization, regarding which there is still some uncertainty; and the audit opinion, which was a significant variable before 1990 but not in more recent studies.
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Cites
A Survey of Corporate Governance
Shleifer, A., & Vishny, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb04820.x · Cited by 16,243
Methods of Meta-Analysis: Correcting Error and Bias in Research Findings
Schmidt, F. L., & Hunter, J. E. (2015) · doi:10.4135/9781483398105 · Cited by 5,542
Meta-Analytic Procedures for Social Research
Rosenthal, R. (1991) · doi:10.4135/9781412984997 · Cited by 4,635
Wolf, F. (1986) · doi:10.4135/9781412984980 · Cited by 784
Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market
Willenborg, M. (1999) · Journal of Accounting Research · doi:10.2307/2491405 · Cited by 416
Cited by
García-Meca, E., & Sánchez-Ballesta, J. P. (2010) · European Accounting Review · doi:10.1080/09638180.2010.496979 · Cited by 197
Regulatory Spillovers in Common Audit Markets
Duguay, R., Minnis, M., & Sutherland, A. (2020) · Management Science · doi:10.1287/mnsc.2019.3352 · Cited by 63
Metadata
- Authors
- Hay, D. C., Knechel, W. R., & Wong, N.
- Venue
- Contemporary Accounting Research
- Publisher
- Wiley
- Published
- 2006-03
- Volume
- 23
- Issue
- 1
- Pages
- 141-191
- ISSN
- 0823-9150 (ISSN-L)
- 1911-3846
- OpenAlex
- W3125128521
- Cited by
- 1,648
- References
- 5
- FWCI
- 113.17
- Type
- journal article
- Language
- en
- Open access
- green
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