The Large Audit Firm Fee Premium: A Case of Selectivity Bias?

By Jennifer C. Ireland, Clive Lennox. 2002

200 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1d80941f0b1414f3380e332211f3d05286c28ec5

How researchers see this paper

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In Accounting

1. Gilles Hilary
2. Mark F. Zimbelman
3. Keith L. Jones
4. Xin Chang
5. Sudipto Shankar Dasgupta
6. Joseph F. Brazel
7. M. Benlemlih
8. Alexei V. Ovtchinnikov

In Strategy and Management

1. Mark F. Zimbelman
2. Keith L. Jones
3. Xin Chang
4. Sudipto Shankar Dasgupta
5. Gilles Hilary
6. Joseph F. Brazel
7. Anne L. Beatty
8. Scott Liao

Citations in the corpus

• The Effect of Auditor Quality on Financing Decisions (2009, background): “While the services of larger auditors (the Big 6 firms, in particular) are more expensive (as shown, for example, by Ireland and Lennox 2002), these firms are usually thought to offer a higher level of audit quality.1 For example, Willenborg (1999) states that it is widely perceived that larger,…”
• Using Nonfinancial Measures to Assess Fraud Risk (2009, result): “In addition, deleting firms (and their corresponding matched pair) with DIFFs in excess of 100 percent and -100 percent or ranking the DIFFs and using the ranking as our dependent variable (Cheng et al. 1992; Ireland and Lennox 2002) generate qualitatively similar results. reported by a company.”