The Association Between Financial Reporting Risk and Audit Fees Before and After the Historic Events Surrounding SOX

By Shannon L. Charles, Steven M. Glover, Nathan Y. Sharp. 2008

140 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/4dd40a7262aeac925e6da1932ee0e9649de7b85b

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In Accounting

1. Ahmed Ali Abbasi
2. Conan C. Albrecht
3. James Hansen
4. Anthony Vance

Citations in the corpus

• Endogeneity - how failure to correct for it can cause wrong inferences and some remedies (2015, unknown): “Several studies (see e.g., Ghosh and Pawlewicz, 2007; Griffin and Lont, 2007; Eldridge and Kealey, 2005; Charles et al. , 2010; Iliev, 2010) report significant increases in audit fees after Sarbanes-Oxley.”
• MetaFraud: A Meta-Learning Framework for Detecting Financial Fraud (2012, background): “, cost of false positives) is $443,000 (Charles et al. 2010).”