Big 4 Audit Fee Premiums for National and Office‐Level Industry Leadership in the United Kingdom
By I. Basioudis, Jere R. Francis. 2007
135 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/ee411a4b97dcd8e0e1e3e23fb0131c0b5450d75d
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In Accounting
In Strategy and Management
Citations in the corpus
- Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “Therefore it seems that the joint city and national premium is 31 Francis et al. (2005) and Basioudis and Francis (2007) use the first-ranked national leader while Ferguson et al. (2003) use the first- and second-ranked national leaders in their models.”
- The Validity of Auditor Industry Specialization Measures (2016, background): “, in the United Kingdom, Basioudis and Francis [2007]; in Australia, Ferguson et al.”
- Audit firm industry specialization and the audit report lag (2011, background): “Recent studies also have documented that auditor’s city-specific industry expertise earns a fee premium (Basioudis & Francis, 2007; Ferguson, Francis, & Stokes, 2003) and improves clients’ earnings quality (Reichelt & Wang, 2009).”