Auditor brand name reputations and industry specializations

Anderson, 1993, Auditing, directorships and the demand for monitoring, Journal of Accounting and Public Policy, 12, 353, 10.1016/0278-4254(93)90014-3 Ashton, 1991, Experience and error frequency knowledge as potential determinants of auditor expertise, The Accounting Review, 66, 216 Baber, 1987, An empirical investigation of the market for audit services in the public sector, Journal of Accounting Research, 25, 293, 10.2307/2491019 Balvers, 1988, Underpricing of new issues and the choice of auditors as a signal of investment banker reputation, The Accounting Review, 63, 605 Beatty, 1989, Auditor reputation and the pricing of initial public offerings, The Accounting Review, 64, 693 Bonner, 1990, Determinants of auditor expertise, Journal of Accounting Research, 28, 1, 10.2307/2491243 Carcello, 1992, Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users, Auditing: A Journal of Practice and Theory, 11, 1 Chan, 1993, Determinants of audit fees for quoted UK companies, Journal of Business Finance and Accounting, 20, 765, 10.1111/j.1468-5957.1993.tb00292.x Chow, 1960, Tests of equality between sets of coefficients in two linear regressions, Econometrica, 28, 591, 10.2307/1910133 Copley, 1994, A simultaneous equations analysis of quality control review outcomes and engagement fees for audits of recipients of federal financial assistance, The Accounting Review, 69, 244 Craswell, 1988 Craswell, 1991, The market structure of auditing in Australia: The role of industry specialization, Research in Accounting Regulation, 5, 55 Danos, 1986, Long-term trends toward seller concentration in the U.S. audit market, The Accounting Review, 61, 633 Datar, 1991, The role of audits and audit quality in valuing new issues, Journal of Accounting and Economics, 14, 3, 10.1016/0167-7187(91)90057-R Davidson, 1993, A note on the association between audit firm size and audit quality, Contemporary Accounting Research, 9, 479, 10.1111/j.1911-3846.1993.tb00893.x Davis, 1993, Audit effort, audit fees, and the provision of nonaudit services to audit clients, The Accounting Review, 68, 135 DeAngelo, 1981, Auditor size and auditor quality, Journal of Accounting and Economics, 1, 113, 10.1016/0165-4101(81)90009-4 Defond, 1992, The association between changes in client firm agency costs and auditor switching, Auditing: A Journal of Practice and Theory, 11, 16 Dopuch, 1982, Competition in auditing: An assessment Eichenseher, 1981, The analysis of industry specific concentration: Toward an explanatory model, The Accounting Review, 56, 479 Ettredge, 1990, Determinants of fee cutting on initial audit engagements, Journal of Accounting Research, 28, 198, 10.2307/2491224 Fama, 1983, Separation of ownership and control, Journal of Law and Economics, 26, 301, 10.1086/467037 Feltham, 1983, Empirical assessment of the impact of auditor quality on the valuation of new issues, Journal of Accounting and Economics, 14, 375, 10.1016/0165-4101(91)90009-D Francis, 1984, The effect of audit firm size on audit prices: A study of the Australian market, Journal of Accounting and Economics, 6, 133, 10.1016/0165-4101(84)90010-7 Francis, 1987, A test of audit pricing in the small-client segment of the U.S. audit market, The Accounting Review, 62, 145 Francis, 1986, Audit prices, product differentiation, and scale economies: Further evidence from the Australian audit market, Journal of Accounting Research, 24, 383, 10.2307/2491141 Francis, 1988, Auditor changes: A joint test of theories relating to agency costs and auditor differentiation, The Accounting Review, 63, 663 Klein, 1981, The role of market forces in assuring contractual performance, Journal of Political Economy, 89, 615, 10.1086/260996 Menon, 1991, Auditor credibility and initial public offerings, The Accounting Review, 66, 313 O'Keefe, 1994, Audit fees, industry specialization, and compliance with GAAS reporting standards, Auditing: A Journal of Practice and Theory, 13, 40 O'Keefe, 1994, The production of audit services: Evidence from a major public accounting firm, Journal of Accounting Research, 32, 241, 10.2307/2491284 Palmrose, 1984, The demand for differentiated audit services in an agency-cost setting: An empirical examination Palmrose, 1986, Audit fees and auditor size: Further evidence, Journal of Accounting Research, 24, 97, 10.2307/2490806 Palmrose, 1986, The effect of nonaudit services on the pricing of audit services: Further evidence, Journal of Accounting Research, 24, 405, 10.2307/2491144 Palmrose, 1988, An analysis of auditor litigation and audit service quality, The Accounting Review, 63, 55 Parkash, 1993, Auditee incentives for auditor independence: The case of nonaudit services, The Accounting Review, 68, 113 Pearson, 1994, Competition in the market for audit services: The effect of supplier concentration on audit fees, Contemporary Accounting Research, 11, 115, 10.1111/j.1911-3846.1994.tb00439.x Rubin, 1988, Municipal audit fee determinants, The Accounting Review, 63, 219 Shapiro, 1983, Premiums for high quality products as returns to reputations, Quarterly Journal of Economics, 98, 659, 10.2307/1881782 Shockley, 1983, A behavioral investigation of supplier differentiation in the market for audit services, Journal of Accounting Research, 21, 545, 10.2307/2490790 Simon, 1988, The effects of auditor change on audit fees: Tests of price cutting and price recovery, The Accounting Review, 63, 255 Simunic, 1980, The pricing of audit services: theory and evidence, Journal of Accounting Research, 18, 161, 10.2307/2490397 Simunic, 1984, Auditing, consulting, and auditor independence, Journal of Accounting Research, 22, 679, 10.2307/2490671 Simunic, 1987 Slovin, 1990, External monitoring and its effect on seasoned common stock issues, Journal of Accounting and Economics, 12, 397, 10.1016/0165-4101(90)90023-W Teoh, 1993, Perceived auditor quality and the earnings response coefficient, The Accounting Review, 68, 346 Titman, 1986, Information quality and the valuation of new issues, Journal of Accounting and Economics, 8, 159, 10.1016/0165-4101(86)90016-9 Wallace, 1989, Are audit fees sufficiently risk adjusted?, Advances in Accounting, 9, 3 Watts, 1986 White, 1980, A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity, Econometrica, 48, 817, 10.2307/1912934