Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence

By Timothy B. Bell, Wayne R. Landsman, Douglas A. Shackelford. 2001

668 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/a5c7ebb4d2768b2ffa6d2256ef53ef68c0f84bd3

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. Ray Ball
2. L. Shivakumar
3. Clive Lennox
4. Michelle Hanlon
5. Gopal V. Krishnan
6. Jeong‐Bon Kim
7. Ryan J. Wilson
8. Sudarshan Jayaraman

Citations in the corpus

• A new measure of accounting quality (2014, background): “Similarly, Bell et al. (2001) show that auditor’s concerns about their professional reputation and the risk of litigation are significant factors when assessing the inherent risk of a client.”
• Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2012, positive): “The log of total assets (LN_ASSETS) controls for firm size, which typically is viewed as the primary determinant of fees (Simunic, 1980; O’Keefe et al., 1994; Bell et al., 2001).”