Do Firms Pay for Audit Risk? Evidence on Risk Premiums in Audit Fees after Direct Control for Audit Effort

By L. Niemi. 2002

111 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/40bba0ec9287dd777ceb12a969b000e9977347d7

How researchers see this paper

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In Accounting

1. Ting‐Chiao Huang
2. Jeng-Ren Chiou
3. Hsihui Chang
4. L. Niemi

In Finance

1. Hsihui Chang
2. L. Niemi

In Strategy and Management

1. Ting‐Chiao Huang
2. Jeng-Ren Chiou
3. Hsihui Chang
4. L. Niemi

Citations in the corpus

• Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, background): “When clients are risky, auditors apply more audit plans and resources in audit procedures, leading to higher audit fees (Johnstone and Bedard 2001; Niemi 2002; Bedard and Johnstone 2004).”
• Auditor size and audit pricing: evidence from small audit firms (2004, background): “For example, it may be that risky clients pay more for audit work (Niemi, 2002), or that the amount of consultancy work affects the billing rate employed.”