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Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

https://doi.org/10.2139/ssrn.3076195
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The 15 checked references that resolve
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Public Equity and Audit Pricing in the United States
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The Optimal Precision of Administrative Rules
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Rules-Based Accounting Standards and Litigation
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Principles-Based Standards and Earnings Attributes
resolves10.2308/accr.2005.80.1.113
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
resolves10.1506/car.25.1.9
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*
resolves10.2308/accr-10203
Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards
resolves10.1016/j.jacceco.2011.09.005
Measuring securities litigation risk
resolves10.1016/j.jacceco.2010.09.003
Implications for GAAP from an analysis of positive research in accounting
resolves10.2308/acch.2003.17.1.91
Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
resolves10.2308/accr.2002.77.s-1.175
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
resolves10.1016/j.jacceco.2006.01.002
Earnings management through real activities manipulation
resolves10.1016/S0165-4101(00)00019-7
Auditor resignations: clientele effects and legal liability
resolves10.2308/accr.2008.83.5.1315
Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings
resolves10.1111/1475-679x.00121
Evidence on the Joint Determination of Audit and Non‐Audit Fees
The 4 references without a DOI — listed, not checked
no DOI — not checkedPrinciples-based approach to standard setting
no DOI — not checkedThe effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
no DOI — not checkedref15
no DOI — not checkedUsing financial and market information to identify pre-engagement factors associated with lawsuits against auditors
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