The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*
Abstract
The article discusses the study of determining whether audit risk model is descriptive of what occurs in the auditing practice or if the relationship between fees and internal control deficiencies (ICDs) suggest that audit enterprises exert more effort in auditing firms that impart ICDs. The study examines the internal controls over financial reporting (ICOFR), generally accepted accounting principles (GAAP), audit risk model, audit fees and sections of Sarbanes-Oxley Act. The study found out that audit fees are significantly higher for firms disclosing material weakness.
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Citations
Cites
Accruals Quality and Internal Control over Financial Reporting
Doyle, J. T., Ge, W., & McVay, S. (2007) · The Accounting Review · doi:10.2308/accr.2007.82.5.1141 · Cited by 1,366
The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act
Ge, W., & McVay, S. (2005) · Accounting Horizons · doi:10.2308/acch.2005.19.3.137 · Cited by 715
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
Internal control and management guidance
Feng, M., Li, C., & McVay, S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.004 · Cited by 678
Business Strategy, Financial Reporting Irregularities, and Audit Effort
Bentley, K. A., Omer, T. C., & Sharp, N. Y. (2013) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2012.01174.x · Cited by 615
Lobo, G. J., & Zhao, Y. (2013) · The Accounting Review · doi:10.2308/accr-50440 · Cited by 441
A new measure of accounting quality
Hribar, P., Kravet, T., & Wilson, R. (2014) · Review of Accounting Studies · doi:10.1007/s11142-013-9253-8 · Cited by 380
Metadata
- Authors
- Hogan, C. E., & Wilkins, M. S.
- Venue
- Contemporary Accounting Research
- Publisher
- Wiley
- Published
- 2008-03
- Volume
- 25
- Issue
- 1
- Pages
- 219-242
- ISSN
- 0823-9150 (ISSN-L)
- 1911-3846
- OpenAlex
- W2104106937
- Cited by
- 692
- References
- 2
- FWCI
- 55.94
- Type
- journal article
- Language
- en
- Open access
- closed
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- Hogan, C. E., & Wilkins, M. S. (2008). Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*. Contemporary Accounting Research. https://doi.org/10.1506/car.25.1.9
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
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.
