Pricing of Initial Audit Engagements by Large and Small Audit Firms

By Aloke Ghosh, Steven Lustgarten. 2006

203 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/ec87c0d5ef31a82d080ddcb80ce50a4c7fe708d7

Citations in the corpus

• Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective (2015, unknown): “…the audit pricing literature has grown substantially since Simunic's seminal study on the pricing of audit services (e.g., Whisenant et al., 2003; Ghosh and Lustgarten, 2006; Hogan and Wilkins, 2008), we also estimate the following augmented audit fee pricing regression to reduce any omitted…”
• Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees (2020, unknown): “We also control for audit complexity using the total number of active business segments (BUS_SEGMENT) as suggested by prior studies (Ghosh and Lustgarten, 2006; Hay et al., 2006).”
• The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act (2009, unknown): “7 Consistent with the findings of Ghosh and Lustgarten (2006), we find that only small auditors low-ball to attract new clients over the entire sample period.”
• Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience (2015, unknown): “, Simon and Francis 1988; Hay, Knechel, and Wong 2006), but a more recent study by Ghosh and Lustgarten (2006) finds lowballing has dissipated or disappeared altogether in the United States.”