Determinants of audit fees: Evidence from Poland

Ali, M. J., Ahmed, K., & Henry, D. (2004). Disclosure compliance with national accounting standards by listed companies in South Asia. Accounting and Business Research, 34(3), 183–199. doi: 10.1080/00014788.2004.9729963AliM. J.AhmedK.HenryD.2004Disclosure compliance with national accounting standards by listed companies in South AsiaAccounting and Business Research34318319910.1080/00014788.2004.9729963Open DOISearch in Google Scholar

Ali, S., & Aulia, M. R. P. (2015). Audit firm size, auditor industry specialization and audit quality: An empirical study of Indonesian state-owned enterprises. Research Journal of Finance and Accounting, 6(22), 1–14. https://www.iiste.org/Journals/index.php/RJFA/article/view/26912/27595AliS.AuliaM. R. P.2015Audit firm size, auditor industry specialization and audit quality: An empirical study of Indonesian state-owned enterprisesResearch Journal of Finance and Accounting622114https://www.iiste.org/Journals/index.php/RJFA/article/view/26912/27595Search in Google Scholar

Barkess, L., Simnett, R. (1994). The Provision of Other Services by Auditors: Independence and Pricing Issues. Accounting and Business Research 24(94), 99–108. doi: 10.1080/00014788.1994.9729469BarkessL.SimnettR.1994The Provision of Other Services by Auditors: Independence and Pricing IssuesAccounting and Business Research24949910810.1080/00014788.1994.9729469Open DOISearch in Google Scholar

Cameran, M. (2005). Audit fees and the large auditor premium in the Italian market. International Journal of Auditing, 9(2), 129–146. doi: 10.1111/j.1099-1123.2005.00205.xCameranM.2005Audit fees and the large auditor premium in the Italian marketInternational Journal of Auditing9212914610.1111/j.1099-1123.2005.00205.xOpen DOISearch in Google Scholar

Carcello, J. V., & Nagy, A. L. (2004). Audit firm tenure and fraudulent financial reporting. Working Paper, University of Tennessee. https://pdfs.semanticscholar.org/7300/68a12bf89ad3c-44fe29f836169c092447f35.pdfCarcelloJ. V.NagyA. L.2004Audit firm tenure and fraudulent financial reportingWorking Paper, University of Tennessee. https://pdfs.semanticscholar.org/7300/68a12bf89ad3c-44fe29f836169c092447f35.pdf10.2308/aud.2004.23.2.55Search in Google Scholar

Carson, E., Fargher, N., Simon, D. T., & Taylor, M. H. (2004). Audit fees and market segmentation–further evidence on how client size matters within the context of audit fee models. International Journal of Auditing, 8(1), 79–91. doi: 10.1111/j.1099-1123.2004.00159.xCarsonE.FargherN.SimonD. T.TaylorM. H.2004Audit fees and market segmentation–further evidence on how client size matters within the context of audit fee modelsInternational Journal of Auditing81799110.1111/j.1099-1123.2004.00159.xOpen DOISearch in Google Scholar

Chatterjee, B., & Mir, M. Z. (2008). The current status of environmental reporting by Indian companies. Managerial Auditing Journal, 23(6), 609–629. doi: 10.1108/02686900810882138ChatterjeeB.MirM. Z.2008The current status of environmental reporting by Indian companiesManagerial Auditing Journal23660962910.1108/02686900810882138Open DOISearch in Google Scholar

Choi, J. H., Kim, C., Kim, J. B., & Zang, Y. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory, 29(1), 73–97.ChoiJ. H.KimC.KimJ. B.ZangY.2010Audit office size, audit quality, and audit pricingAuditing: A Journal of Practice & Theory291739710.2308/aud.2010.29.1.73Search in Google Scholar

Clatworthy, M. A., & Peel, M. J. (2006). The effect of corporate status on external audit fees: Evidence from the UK. Journal of Business Finance and Accounting, 1(2), 169–201. doi: 10.1111/j.1468-5957.2006.00658.xClatworthyM. A.PeelM. J.2006The effect of corporate status on external audit fees: Evidence from the UKJournal of Business Finance and Accounting1216920110.1111/j.1468-5957.2006.00658.xOpen DOISearch in Google Scholar

Craswell, A. T., Francis, J. R., & Taylor, S. L. (1995). Auditor brand name reputations and industry specializations. Journal of Accounting and Economics, 20, 297–322. doi: 10.1016/0165-4101(95)00403-3 doi: 10.1111/ijau.12149CraswellA. T.FrancisJ. R.TaylorS. L.1995Auditor brand name reputations and industry specializationsJournal of Accounting and Economics2029732210.1016/0165-4101(95)00403-310.1111/ijau.12149Open DOISearch in Google Scholar

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting & Economics, 3, 183–199.DeAngeloL. E.1981Auditor size and audit qualityJournal of Accounting & Economics318319910.1016/0165-4101(81)90002-1Search in Google Scholar

DeFond, M. L., Raghunandan, K., & Subramanyam, K. R. (2002). Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research, 40, 1247–1274. doi: 10.1111/1475-679X.00088DeFondM. L.RaghunandanK.SubramanyamK. R.2002Do non-audit service fees impair auditor independence? Evidence from going concern audit opinionsJournal of Accounting Research401247127410.1111/1475-679X.00088Open DOISearch in Google Scholar

Dekeyser, S, Gaeremynck, A., & Willekens, M. (2019). Evidence of Industry Scale effects on audit hours, billing rates, and pricing. Contemporary Accounting Research, 36(2) (Summer 2019), 666–693. doi: 10.1111/1911-3846.12460DekeyserS.GaeremynckA.WillekensM.2019Evidence of Industry Scale effects on audit hours, billing rates, and pricingContemporary Accounting Research362Summer201966669310.1111/1911-3846.12460Open DOISearch in Google Scholar

Demirkan, S., & Zhou, N. (2016). Audit pricing for strategic alliances: An incomplete contract perspective. Contemporary Accounting Research, 33(4) (Winter 2016), 1625–1647. doi: 10.1111/1911-3846.12213DemirkanS.ZhouN.2016Audit pricing for strategic alliances: An incomplete contract perspectiveContemporary Accounting Research334Winter20161625164710.1111/1911-3846.12213Open DOISearch in Google Scholar

Depoers, F. (2000). A cost benefit study of voluntary disclosure: Some empirical evidence from French listed companies. European Accounting Review, 9(2), 245–263. doi: 10.1080/09638180050129891DepoersF.2000A cost benefit study of voluntary disclosure: Some empirical evidence from French listed companiesEuropean Accounting Review9224526310.1080/09638180050129891Open DOISearch in Google Scholar

Donaldson, T., & Preston, I. (1995). Stakeholder theory of the corporation: Concepts, evidence, implications. Academy of Management Review, 20, 65–91. doi: 10.5465/amr.1995.9503271992DonaldsonT.PrestonI.1995Stakeholder theory of the corporation: Concepts, evidence, implicationsAcademy of Management Review20659110.5465/amr.1995.9503271992Open DOISearch in Google Scholar

El-Gammal, W. (2012). Determinants of audit fees: Evidence from Lebanon. International Business Research, 5(11), 136–145. doi: 10.5539/ibr.v5n11p136El-GammalW.2012Determinants of audit fees: Evidence from LebanonInternational Business Research51113614510.5539/ibr.v5n11p136Open DOISearch in Google Scholar

Ellis, Y., & Booker, Q. L. (2011). Audit fee determinants in the nonprofit sector: A study of community action agencies. Faculty Publications, Columbia State University. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.647.296&rep=rep1&type=pdfEllisY.BookerQ. L.2011Audit fee determinants in the nonprofit sector: A study of community action agenciesFaculty Publications, Columbia State Universityhttp://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.647.296&rep=rep1&type=pdfSearch in Google Scholar

Francis, J. R., & Simon, D. T. (1987). A test of audit pricing in the small-client segment of the US audit market. Accounting Review, 62(1), 145–157. http://www.jstor.org/stable/248051FrancisJ. R.SimonD. T.1987A test of audit pricing in the small-client segment of the US audit marketAccounting Review621145157http://www.jstor.org/stable/248051Search in Google Scholar

Francis, J. R., & Stokes, D. J. (1986). Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research, 24, 383–393. doi: 10.2307/2491141FrancisJ. R.StokesD. J.1986Audit prices, product differentiation, and scale economies: Further evidence from the Australian marketJournal of Accounting Research2438339310.2307/2491141Open DOISearch in Google Scholar

Freeman, E., Wicks, A., & Parmar, B. (2004). Stakeholder theory and “the corporate objective revisited”. Organization Science, 15(3), 364–369. doi: 10.1287/orsc.1040.0067FreemanE.WicksA.ParmarB.2004Stakeholder theory and “the corporate objective revisited”Organization Science15336436910.1287/orsc.1040.0067Open DOISearch in Google Scholar

Freeman, R. (1984). Strategic management: A stakeholder approach. Boston, MA: Pitman Press.FreemanR.1984Strategic management: A stakeholder approachBoston, MAPitman PressSearch in Google Scholar

Galani, D., Alexandridis, A., & Stavropoulos, A. (2011). The association between the firm characteristics and corporate mandatory disclosure: The case of Greece. World Academy of Science, Engineering and Technology, 77, 101–107. https://waset.org/publications/10904/the-association-between-the-firm-characteristics-and-corporate-mandatory-disclosure-the-case-of-greeceGalaniD.AlexandridisA.StavropoulosA.2011The association between the firm characteristics and corporate mandatory disclosure: The case of GreeceWorld Academy of Science, Engineering and Technology77101107https://waset.org/publications/10904/the-association-between-the-firm-characteristics-and-corporate-mandatory-disclosure-the-case-of-greeceSearch in Google Scholar

Glaum, M., & Street, D. L. (2003). Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP. Journal of International Financial Management and Accounting, 14, 64–100. doi: 10.1111/1467-646X.00090GlaumM.StreetD. L.2003Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAPJournal of International Financial Management and Accounting146410010.1111/1467-646X.00090Open DOISearch in Google Scholar

Gonthier, B. N., & Schatt, A. (2007). Determinants of audit fees for French quoted firms. Managerial Auditing Journal, 22(2), 139–160. doi: 10.1108/02686900710718654GonthierB. N.SchattA.2007Determinants of audit fees for French quoted firmsManagerial Auditing Journal22213916010.1108/02686900710718654Open DOISearch in Google Scholar

Habib, A., Bhuiyan, M. B. U., & Rahman, A. (2019). “Problem” directors and audit fees. International Journal of Auditing, 23, 125–143. doi: 10.1111.ijau.12150HabibA.BhuiyanM. B. U.RahmanA.2019“Problem” directors and audit feesInternational Journal of Auditing2312514310.1111.ijau.12150Open DOISearch in Google Scholar

Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317–349. doi: 10.1111/1467-6281.00112HaniffaR. M.CookeT. E.2002Culture, corporate governance and disclosure in Malaysian corporationsAbacus38331734910.1111/1467-6281.00112Open DOISearch in Google Scholar

Hassan, Y. M., & Naser, K. (2013). Determinants of audit fees: Evidence from an emerging economy. International Business Research, 6(8), 13–25. doi: 10.5539/ibr.v6n8p13HassanY. M.NaserK.2013Determinants of audit fees: Evidence from an emerging economyInternational Business Research68132510.5539/ibr.v6n8p13Open DOISearch in Google Scholar

Hay, D. C., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1), 141–191. doi: 10.1506/4XR4-KT5V-E8CN-91GXHayD. C.KnechelW. R.WongN.2006Audit fees: A meta-analysis of the effect of supply and demand attributesContemporary Accounting Research23114119110.1506/4XR4-KT5V-E8CN-91GXOpen DOISearch in Google Scholar

Hay, D., Knechel, W., & Ling, H. (2008). Evidence on the impact of internal control and corporate governance on audit fees. International Journal of Auditing, 12(1), 9–24. doi: 10.1111/j.1099-1123.2008.00367.xHayD.KnechelW.LingH.2008Evidence on the impact of internal control and corporate governance on audit feesInternational Journal of Auditing12192410.1111/j.1099-1123.2008.00367.xOpen DOISearch in Google Scholar

Huang, H. W., Liu, L. L., Raghunandan, K., & Rama, D. V. (2007). Auditor industry specialization, client bargaining power, and audit fees: Further evidence. Auditing: A Journal of Practice & Theory, 26(1), 147–158.HuangH. W.LiuL. L.RaghunandanK.RamaD. V.2007Auditor industry specialization, client bargaining power, and audit fees: Further evidenceAuditing: A Journal of Practice & Theory26114715810.2308/aud.2007.26.1.147Search in Google Scholar

Inchausti, A. G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. doi: 10.1080/096381897336863InchaustiA. G.1997The influence of company characteristics and accounting regulation on information disclosed by Spanish firmsEuropean Accounting Review61456810.1080/096381897336863Open DOISearch in Google Scholar

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. doi: 10.1016/0304-405X(76)90026-XJensenM. C.MecklingW. H.1976Theory of the firm: Managerial behavior, agency costs and ownership structureJournal of Financial Economics3430536010.1016/0304-405X(76)90026-XOpen DOISearch in Google Scholar

Jones, T. (1995). Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review, 20, 404–437. doi: 10.5465/amr.1995.9507312924JonesT.1995Instrumental stakeholder theory: A synthesis of ethics and economicsAcademy of Management Review2040443710.5465/amr.1995.9507312924Open DOISearch in Google Scholar

Jones, T., & Wicks, A. (1999). Convergent stakeholder theory. Academy of Management Review, 24(2), 206–221. https://edisciplinas.usp.br/plugin-file.php/4127600/mod_resource/content/1/2.%20Jones%2C%20T.%20M.%2C%20Wicks%2C%20A.%20C.%201999..pdfJonesT.WicksA.1999Convergent stakeholder theoryAcademy of Management Review242206221https://edisciplinas.usp.br/plugin-file.php/4127600/mod_resource/content/1/2.%20Jones%2C%20T.%20M.%2C%20Wicks%2C%20A.%20C.%201999..pdf10.5465/amr.1999.1893929Search in Google Scholar

Joshi, P. L., & Al-Bastaki, H. (2000). Determinants of audit fees: Evidence from the companies listed in Bahrain. International Journal of Auditing, 4(2), 129–138. doi: 10.1111/1099-1123.00308JoshiP. L.Al-BastakiH.2000Determinants of audit fees: Evidence from the companies listed in BahrainInternational Journal of Auditing4212913810.1111/1099-1123.00308Open DOISearch in Google Scholar

Knapp, M. C. (1991). Factors that audit committee members use as surrogate for audit quality. Auditing: A Journal of Practice and Theory, 10(1), 35–52.KnappM. C.1991Factors that audit committee members use as surrogate for audit qualityAuditing: A Journal of Practice and Theory1013552Search in Google Scholar

Langendijk, H. (1997). The market for audit services in the Netherlands. European Accounting Review, 6(2), 253–264. doi: 10.1080/713764721LangendijkH.1997The market for audit services in the NetherlandsEuropean Accounting Review6225326410.1080/713764721Open DOISearch in Google Scholar

Liu, S. H. (2017). An empirical study: Auditors’ characteristics and audit fee. Open Journal of Accounting, 6, 52–70. doi: 10.4236/ojacct.2017.62005LiuS. H.2017An empirical study: Auditors’ characteristics and audit feeOpen Journal of Accounting6527010.4236/ojacct.2017.62005Open DOISearch in Google Scholar

McMeeking, K. P., Peasnell, K. V., & Pope, P. F. (2006). The determinants of the UK Big Firm premium. Accounting and Business Research, 36(3), 207–231. doi: 10.1080/00014788.2006.9730022McMeekingK. P.PeasnellK. V.PopeP. F.2006The determinants of the UK Big Firm premiumAccounting and Business Research36320723110.1080/00014788.2006.9730022Open DOISearch in Google Scholar

Nam, H.-J. (2018). The impact of mandatory IFRS transition on audit effort and audit fees: Evidence from Korea. Australian Accounting Review, 87(28, Issue 4), 512–524. doi: 10.1111/auar.12209NamH.-J.2018The impact of mandatory IFRS transition on audit effort and audit fees: Evidence from KoreaAustralian Accounting Review87(8, Issue 4),51252410.1111/auar.12209Open DOISearch in Google Scholar

Naser, K., Al, H. A., Al-Kwari, D., & Nuseibeh, R. (2006). Determinants of corporate social disclosure in developing countries: The case of Qatar. Advances in International Accounting, 19, 1–23. doi: 10.13189/ujaf.2014.020402NaserK.AlH. A.Al-KwariD.NuseibehR.2006Determinants of corporate social disclosure in developing countries: The case of QatarAdvances in International Accounting1912310.13189/ujaf.2014.020402Open DOISearch in Google Scholar

Okolie, A. O. (2014). Auditor tenure, auditor independence and accrual – based earnings management of quoted companies in Nigeria. European Journal of Accounting Auditing and Finance Research, 2(2), 63–90. http://www.eajournals.org/wp-content/uploads/Auditor-Tenure-Auditor-Independence-and-Accrual-%E2%80%93-Based-Earnings-Management-of-Quoted-Companies-in-Nigeria.pdfOkolieA. O.2014Auditor tenure, auditor independence and accrual – based earnings management of quoted companies in NigeriaEuropean Journal of Accounting Auditing and Finance Research226390http://www.eajournals.org/wp-content/uploads/Auditor-Tenure-Auditor-Independence-and-Accrual-%E2%80%93-Based-Earnings-Management-of-Quoted-Companies-in-Nigeria.pdfSearch in Google Scholar

Peel, M. J., & Clatworthy, M. A. (2001). The relationship between governance structure and audit fees pre-Cadbury: Some empirical findings. Corporate Governance. An International Review, 9(4), 286–297. doi: 10.1111/1467-8683.00256PeelM. J.ClatworthyM. A.2001The relationship between governance structure and audit fees pre-Cadbury: Some empirical findingsCorporate Governance. An International Review9428629710.1111/1467-8683.00256Open DOISearch in Google Scholar

Prencipe, A. (2004). Proprietary costs and determinants of voluntary segment disclosure: Evidence from Italian listed companies. European Accounting Review, 13(2), 319–340. doi: 10.1080/0963818042000204742PrencipeA.2004Proprietary costs and determinants of voluntary segment disclosure: Evidence from Italian listed companiesEuropean Accounting Review13231934010.1080/0963818042000204742Open DOISearch in Google Scholar

Rouf, A. (2011). Corporate characteristics, governance attributes and the extent of voluntary disclosure in Bangladesh. African Journal of Business Management, 5(19), 7836–7845. doi: 10.5897/AJBM10.1180RoufA.2011Corporate characteristics, governance attributes and the extent of voluntary disclosure in BangladeshAfrican Journal of Business Management5197836784510.5897/AJBM10.1180Open DOISearch in Google Scholar

Rowell, D., & Connelly, L. (2012). A history of the term “Moral Hazard”. The Journal of Risk and Insurance, 79(4), 1051–1075. doi: 10.1111/j.1539-6975.2011.01448.xRowellD.ConnellyL.2012A history of the term “Moral Hazard”The Journal of Risk and Insurance7941051107510.1111/j.1539-6975.2011.01448.xOpen DOISearch in Google Scholar

Sandra, W., & Patrick, P. (1996). The determinants of audit fees in Hong Kong: An empirical study. Asian Review of Accounting, 4(2), 32–50. doi: 10.1108/eb060673SandraW.PatrickP.1996The determinants of audit fees in Hong Kong: An empirical studyAsian Review of Accounting42325010.1108/eb060673Open DOISearch in Google Scholar

Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18, 161–190. doi: 10.2307/2490397SimunicD. A.1980The pricing of audit services: Theory and evidenceJournal of Accounting Research1816119010.2307/2490397Open DOISearch in Google Scholar

Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374. https://pdfs.semanticscholar.org/2d89/1415c5f4faa5d1adf-4492c01fc596231353e.pdfSpenceM.1973Job market signalingQuarterly Journal of Economics873355374https://pdfs.semanticscholar.org/2d89/1415c5f4faa5d1adf-4492c01fc596231353e.pdf10.2307/1882010Search in Google Scholar

Taylor, M., & Simon, T. (1999). Determinants of audit fees: The importance of litigation, disclosure, and regulatory burdens in audit engagements in 20 countries. The International Journal of Accounting, 34(3), 375–388. doi: 10.1016/S0020-7063(99)00017-5TaylorM.SimonT.1999Determinants of audit fees: The importance of litigation, disclosure, and regulatory burdens in audit engagements in 20 countriesThe International Journal of Accounting34337538810.1016/S0020-7063(99)00017-5Open DOISearch in Google Scholar

Tee, C. M., Gul, F. A., Foo, Y.-B., & Teh, C. G. (2017). Institutional monitoring, political connections and audit fees: Evidence from Malaysian firms. International Journal of Auditing, 21, 164–176. doi: 10.1111/ijau.12086TeeC. M.GulF. A.FooY.-B.TehC. G.2017Institutional monitoring, political connections and audit fees: Evidence from Malaysian firmsInternational Journal of Auditing2116417610.1111/ijau.12086Open DOISearch in Google Scholar

Thinggaard, F., & Kiertzner, L. (2008). Determinants of audit fees: Evidence from a small capital market with a joint audit requirement. International Journal of Auditing, 12(2), 141–158. doi: 10.1111/j.1099-1123.2008.00377.xThinggaardF.KiertznerL.2008Determinants of audit fees: Evidence from a small capital market with a joint audit requirementInternational Journal of Auditing12214115810.1111/j.1099-1123.2008.00377.xOpen DOISearch in Google Scholar

Verbruggen, S., Christiaens, J., Reheul, A. M., & Van Caneghem, T. (2011). Audit pricing in a reformed nonprofit market. HUB Research Papers, 29. https://scholar.google.com/citations?user=a5L0XtQAAAA-J&hl=enVerbruggenS.ChristiaensJ.ReheulA. M.Van CaneghemT.2011Audit pricing in a reformed nonprofit marketHUB Research Papers, 29. https://scholar.google.com/citations?user=a5L0XtQAAAA-J&hl=enSearch in Google Scholar

Verbruggen, S., Christiaens, J., Reheul, A.-M., & Van Caneghem, T. (2015). Analysis of audit fees for nonprofits: Resource dependence and agency theory approaches. Nonprofit and Voluntary Sector Quarterly, 44(4), 734–754. doi: 10.1177/0899764014551279VerbruggenS.ChristiaensJ.ReheulA.-M.Van CaneghemT.2015Analysis of audit fees for nonprofits: Resource dependence and agency theory approachesNonprofit and Voluntary Sector Quarterly44473475410.1177/0899764014551279Open DOISearch in Google Scholar

Wallace, R., & Naser, K. (1996). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public policy, 14(4), 311–368. doi: 10.1016/0278-4254(95)00042-9WallaceR.NaserK.1996Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong KongJournal of Accounting and Public policy14431136810.1016/0278-4254(95)00042-9Open DOISearch in Google Scholar

Wang, K., Sewon, O., Iqbal, Z., & Smith, L. M. (2011). Auditor market share and industry specialization of non-big 4 firms. Journal of Accounting and Finance, 11(2), 107–127. http://www.jgbm.org/page/1%20Sewon%20O.pdfWangK.SewonO.IqbalZ.SmithL. M.2011Auditor market share and industry specialization of non-big 4 firmsJournal of Accounting and Finance112107127http://www.jgbm.org/page/1%20Sewon%20O.pdfSearch in Google Scholar

Watts, R., & Zimmermann, J. (1978). The demand for and supply of accounting theories: The market for excuses. The Accounting Review, 54(2), 273–306. https://edisciplinas.usp.br/pluginfile.php/3829960/mod_resource/content/0/Watts_Zimmerman_1979.pdfWattsR.ZimmermannJ.1978The demand for and supply of accounting theories: The market for excusesThe Accounting Review542273306https://edisciplinas.usp.br/pluginfile.php/3829960/mod_resource/content/0/Watts_Zimmerman_1979.pdfSearch in Google Scholar

Watts, R., & Zimmermann, J. (1986). Positive accounting theory. Englewood Cliff, NJ: Prentice Hall.WattsR.ZimmermannJ.1986Positive accounting theoryEnglewood Cliff, NJPrentice HallSearch in Google Scholar