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Cross-listing audit fee premiums : theory and evidence

Choi, Jong-hag; Kim, Jeong-bon; Liu, Xiaohong; Simunic, … - In: The accounting review : a publication of the American … 84 (2009) 5, pp. 1429-1463

Persistent link: https://www.econbiz.de/10003897686

Precision in auditing standards : effects on auditor and director liability and the supply and demand for audit services

Willekens, Marleen; Simunic, Dan A. - In: Accounting and business research : a research quarterly … 37 (2007) 3, pp. 217-232

Persistent link: https://www.econbiz.de/10003569683

Audit quality, auditing standards, and legal regimes : implications for international auditing standards

Simunic, Dan A.; Ye, Minlei; Zhang, Ping - In: Journal of international accounting research 14 (2015) 2, pp. 221-234

Persistent link: https://www.econbiz.de/10011429476

Voluntary audits and the cost of debt capital for privately held firms : Korean evidence

Kim, Jeong-bon; Simunic, Dan A.; Stein, Michael T.; Yi, … - In: Contemporary accounting research : a journal of the … 28 (2011) 2, pp. 585-615

Persistent link: https://www.econbiz.de/10009270765

The association between audit quality, retained ownership, and firm-specific risk in US vs. Canadian IPO markets

Clarkson, Peter M. - In: Journal of accounting & economics 17 (1994) 1, pp. 207-228

Persistent link: https://www.econbiz.de/10001162471

Discussion of "The economics of setting auditing standards"

Caskey, Judson - In: Contemporary accounting research : a journal of the … 30 (2013) 3, pp. 1216-1222

Persistent link: https://www.econbiz.de/10010222822

The economics of setting auditing standards

Ye, Minlei; Simunic, Dan A. - In: Contemporary accounting research : a journal of the … 30 (2013) 3, pp. 1191-1215

Persistent link: https://www.econbiz.de/10010222824

Voluntary Audits and the Cost of Debt Capital for Privately Held Firms : Korean Evidence

Kim, Jeong-Bon - 2010

Using a large sample of privately held Korean companies that are not required to obtain an external audit, this paper examines the value of voluntary external audits of financial statements with respect to the cost of debt. We find that private companies with an external audit pay a...

Persistent link: https://www.econbiz.de/10013137989

Federal Judge Ideology and the Going Concern Reporting Incentives of Big 4 and Non-Big 4 Auditors

Gu, Tracy - 2019

We analyze how variation in federal level legal liability associated with judge ideology affects the likelihood of firms receiving going-concern modified audit opinions. With auditors trading off between Type I and Type II reporting errors, the threshold value (of client bankruptcy probability)...

Persistent link: https://www.econbiz.de/10012898534

The Impact of PCAOB-Type Regulations on Auditors under Different Legal Systems

Ye, Minlei - 2017

auditing standards, auditors have no incentive to provide a higher level of effort. In this case, a strong legal system is a …

Persistent link: https://www.econbiz.de/10012970552