The Association between Audit Committee Characteristics and Audit Fees
Article Properties
-
LanguageEnglish
-
DOI (url)
-
Publication Date2003/09/01
-
Indian UGC (journal)
-
Refrences41
-
Citations410
-
Lawrence J. Abbott a University of Memphis.
-
Susan Parker b Santa Clara University.
-
Gary F. Peters c University of Arkansas.
-
K. Raghunandan d Florida International University.
Abstract
Cite
Abbott, Lawrence J., et al. “The Association Between Audit Committee Characteristics and Audit Fees”. Auditing: A Journal of Practice &Amp; Theory, vol. 22, no. 2, 2003, pp. 17-32, https://doi.org/10.2308/aud.2003.22.2.17.
Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003). The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal of Practice &Amp; Theory, 22(2), 17-32. https://doi.org/10.2308/aud.2003.22.2.17
Abbott LJ, Parker S, Peters GF, Raghunandan K. The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal of Practice & Theory. 2003;22(2):17-32.
Journal Categories
Social Sciences
Commerce
Business
Social Sciences
Commerce
Business
Accounting
Bookkeeping
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
You May Also Like
- Earnings, Book Values, and Dividends in Equity Valuation*
- Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
- The Effect of Audit Quality on Earnings Management*
- The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
- Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports | The Accounting Review |
| 437 | 2003 |
| 10.1111/1475-679X.00026 | 2001 | |||
Free Cash Flow, Debt Monitoring, and Audit Pricing: Further Evidence on the Role of Director Equity Ownership | Auditing: A Journal of Practice & Theory |
| 69 | 2001 |
The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments | Auditing: A Journal of Practice & Theory |
| 266 | 2001 |
Audit Committee Composition and Auditor Reporting | The Accounting Review |
| 492 | 2000 |
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| Does the audit committee member’s accounting experience associated with key audit matter types? | Review of Quantitative Finance and Accounting |
| 2024 | |
| Stuck in traffic: Do auditors price traffic congestion? | The British Accounting Review |
| 2024 | |
| Director turnover, board monitoring and audit fees: Some Australian evidence | Pacific-Basin Finance Journal |
| 1 | 2024 |
| Time to Revisit Audit Committee Activity: Evidence from Audit Adjustments | Emerging Markets Finance and Trade |
| 2024 | |
| Audit committee characteristics and earning management of insurance companies in Ethiopia | Cogent Business & Management |
| 2024 |
Citations Analysis
The category
Social Sciences: Finance 227
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled Audit Committee Characteristics and Restatements and was published in 2004. The most recent citation comes from a 2024 study titled The moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance: evidence from Egypt. This article reached its peak citation in 2023, with 44 citations. It has been cited in 122 different journals, 10% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 48 citations. The chart below illustrates the annual citation trends for this article.