An investigation of the pricing of audit services for financial institutions

Beaver, 1996, Directions in accounting research: NEAR and FAR, Accounting Horizons, 10, 113 Cole, 1995, FIMS: A new monitoring system for banking institutions, Federal Reserve Bulletin, 1 Copley, 2002, The association between auditor choice, ownership retained, and earnings disclosure by firms making initial public offerings, Contemporary Accounting Research, 19, 49, 10.1506/U1Y4-CCXT-BPVE-QH58 Defond, 2000, Auditor industry specialization and market segmentation: Evidence from Hong Kong, Auditing: A Journal of Practice and Theory, 19, 49, 10.2308/aud.2000.19.1.49 Demsetz, 1997, Diversification, size, and risk at bank holding companies, Journal of Money, Credit, and Banking, 29, 300, 10.2307/2953695 Dennis, 2000, Syndicated loan, Journal of Financial Intermediation, 9, 404, 10.1006/jfin.2000.0298 Francis, 1984, The effect of audit firm size on audit prices: A study of the Australian audit market, Journal of Accounting and Economics, 6, 133, 10.1016/0165-4101(84)90010-7 Fraser, 2001 Khurana, 2003, Relative value relevance of historical cost versus fair value: Evidence from bank holding companies, Journal of Accounting and Public Policy, 22, 19, 10.1016/S0278-4254(02)00084-4 Lopez, 1999, Using CAMELS ratings to monitor bank condition, Federal Reserve Bank of San Francisco Economic Letter, 1 Mayhew, 2003, Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public, Auditing: A Journal of Practice and Theory, 22 Palmrose, 1988, An analysis of auditor litigation and audit service quality, The Accounting Review, 63, 55 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 Rosenblatt, R., Nov. 24, 1992. Accounting firm to pay US record fine over S&L failures. Los Angeles Times 112 (60), 3 Simunic, 1980, The pricing of audit services: Theory and evidence, Journal of Accounting Research, 18, 161, 10.2307/2490397 Simunic, 1996, The impact of litigation risk on audit pricing: A review of the economics and the evidence, Auditing: A Journal of Practice and Theory, 15, 119 Stein, 1994, Industry differences in the production of audit services, Auditing: A Journal of Practice and Theory, 13, 129