Is the Audit Fee Disclosure a Leading Indicator of Clients' Business Risk?

By Jonathan D. Stanley. 2011

159 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/3626191c784b45a526099e8d22523d1c6f5a7633

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Thomas C. Omer
2. Kathleen A. Bentley
3. Nathan Y. Sharp
4. Mikhail Pevzner
5. W. Robert Knechel
6. Uma Velury
7. Lori B. Shefchik
8. Gopal V. Krishnan

In Finance

1. Kathleen A. Bentley
2. Nathan Y. Sharp
3. Thomas C. Omer
4. W. Robert Knechel
5. Gopal V. Krishnan
6. Mikhail Pevzner
7. Lori B. Shefchik
8. Uma Velury

Citations in the corpus

• Audit Quality: Insights from the Academic Literature (2013, background): “Further, higher abnormal audit fees are associated with declines in future firm performance (Picconi and Reynolds 2010; Stanley 2011) and a higher cost of capital (Hope et al.”
• Business Strategy, Financial Reporting Irregularities, and Audit Effort (2013, background): “…strategy, business risk, and financial reporting irregularities Consistent with prior research (e.g., Johnstone 2000; Johnstone and Bedard 2003; Stanley 2011), we define client business risk as “the risk that the audit client’s economic condition will deteriorate in the future” (Stanley 2011:…”