The DOI matches its Crossref record.
The Pricing of Audit Services: Theory and Evidence
Abstract
Auditing, Audit fees, Big Eight, Competitiveness
Overview
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Citations
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
Audit Fees and Auditor Size: Further Evidence
Palmrose, Z.-V. (1986) · Journal of Accounting Research · doi:10.2307/2490806 · Cited by 991
Auditor Reputation and the Pricing of Initial Public Offerings.
Beatty, R. P. (1989) · The Accounting Review · doi:10.2308/tar-4478058 · Cited by 634
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
Seetharaman, A., Gul, F. A., & Lynn, S. G. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00046-5 · Cited by 538
Metadata
- Authors
- Simunic, D. A.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1980
- Volume
- 18
- Issue
- 1
- Pages
- 161
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2081724247
- Cited by
- 2,824
- References
- 0
- FWCI
- 14.79
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: The Pricing of Audit Services: Theory and Evidence. https://app.cochat.ai/papers/10.2307/2490397
- The paper
- Simunic, D. A. (1980). The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research. https://doi.org/10.2307/2490397
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.
