Evidence on the Joint Determination of Audit and Non-Audit Fees

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The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality* (2007, methodology): “As such, we decompose audit and non-audit fees into expected and unexpected components using simultaneous expectation models (Whisenant et al. 2003) for both audit fees (Craswell et al.”
Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2012, unknown): “…quality is associated with audit verification levels, independently of other forecast attributes.23 In this specification, we choose reporting lag (LAG) in the audit fees regression and security issuance (ISSUE) in the disclosure regression as instruments, following Whisenant et al. (2003).”
Do Abnormally High Audit Fees Impair Audit Quality (2010, unknown): “the extant literature on audit fee determinants (e.g., Chaney et al. 2004; Craswell et al. 1995; DeFond et al. 2002; Sankaraguruswamy and Whisenant 2005; Whisenant et al. 2003), we posit the following model:”
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? (2008, methodology): “In this model, the t-statistic for IC remains at 6.50 (p � 0.001), and the coefficients on the control variables are also consistent with those presented by Whisenant et al. 2003 .”