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Litigation Risk and Audit Fees: The Impact of Qualitative Factors

https://doi.org/10.2139/ssrn.2292699
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28/28 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

11 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 28 checked references that resolve
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The joint determination of audit fees, non-audit fees, and abnormal accruals
resolves10.2308/accr.2003.78.3.611
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
resolves10.2139/ssrn.2196253
Litigation Risk and Audit Pricing: The Role of Public Equity
resolves10.2308/accr.2002.77.1.25
The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets
resolves10.2308/accr.2004.79.2.277
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions
resolves10.1111/j.1475-679x.2008.00291.x
Audit Labor Usage and Fees under Business Risk Auditing
resolves10.1111/1475-679x.00002
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
resolves10.1111/j.1911-3846.2010.01045.x
The Effect of Litigation Risk on Management Earnings Forecasts*
resolves10.1007/s11142-013-9249-4
Accounting and litigation risk: evidence from Directors’ and Officers’ insurance pricing
resolves10.1111/1540-6261.00436
Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases
resolves10.1506/car.25.1.2
Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*
resolves10.2308/accr.2009.84.5.1429
Cross-Listing Audit Fee Premiums: Theory and Evidence
resolves10.2139/ssrn.2150286
Directors’ and Officers’ Legal Liability Insurance, Audit Pricing, and Litigation Risk
resolves10.2307/253912
On the Corporate Demand for Directors' and Officers' Insurance
resolves10.1093/jleo/16.2.449
The directors' and officers' insurance premium: an outside assessment of the quality of corporate governance
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1016/j.jacceco.2010.09.001
Understanding earnings quality: A review of the proxies, their determinants and their consequences
resolves10.1111/j.1475-679x.2010.00380.x
The Regulation of Public Company Auditing: Evidence from the Transition to AS5
resolves10.2307/2491224
Determinants of Fee Cutting on Initial Audit Engagements
resolves10.1016/s0304-405x(96)00896-3
Industry costs of equity
resolves10.1016/j.accfor.2008.07.011
The impact of directors’ and officers’ insurance on audit pricing: Evidence from UK companies
resolves10.1007/978-1-4614-8097-6_3
Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited
resolves10.1016/j.jacceco.2011.09.001
Executive overconfidence and the slippery slope to financial misreporting
resolves10.1016/s0165-4101(01)00046-5
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
resolves10.2307/2490397
The Pricing of Audit Services: Theory and Evidence
resolves10.2308/accr.2008.83.5.1315
Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings
resolves10.2307/2491405
Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market
resolves10.1111/j.1468-5957.2010.02224.x
Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees
The 11 references without a DOI — listed, not checked
no DOI — not checkedref5
no DOI — not checkedPredicting corporate governance risk: evidence from the Directors' & Officers' liability insurance market
no DOI — not checkedref10
no DOI — not checkedref11
no DOI — not checkedref14
no DOI — not checkedDiscussion of The impact of litigation risk on audit pricing: a review of the economics and the evidence
no DOI — not checkedThe effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
no DOI — not checkedThe effects of auditor change on audit fees: tests of price cutting and price recovery
no DOI — not checkedThe impact of litigation risk on audit pricing: a review of the economics and the evidence
no DOI — not checkedref35
no DOI — not checkedref36
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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