Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships

By W. Robert Knechel, L. Niemi, Mikko P. Zerni. 2013

136 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/43eb460c2e61fddd9a4ec7531189ef31641c2c1d

How researchers see this paper

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In Accounting

1. Chaudhry Ghafran
2. Joël Branson
3. N. O’Sullivan
4. Diane Breesch
5. Kris Hardies

Citations in the corpus

• The Female Audit Fee Premium (2015, methodology): “Third, we include CAREER, defined as the number of years since the auditor’s certification date (Knechel et al. 2013).”
• The impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017, background): “Knechel et al. (2013) follow a similar line of argument focusing on the inputs, process and outputs of the audit but also acknowledging the wider context in which the inputs and process of the audit occur.”