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More data, Less abnormal audit fees --evidence from data trading platform in china

https://doi.org/10.2139/ssrn.6463509
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Audit fee residuals: Costs or rents?
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Revisiting Class-Incremental Learning with Pre-Trained Models: Generalizability and Adaptivity are All You Need
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Big Data: Unleashing information
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Data Governance
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Auditor independence, ‘low balling’, and disclosure regulation
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Theory of the firm: Managerial behavior, agency costs and ownership structure
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Big data techniques in auditing research and practice: Current trends and future opportunities
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The impact of data elements marketization on corporate financing constraints: Quasi-experimental evidence from the establishment of data trading platforms in China
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Unleashing the power of data element markets: Driving urban green growth through marketization, innovation, and digital finance
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Does ESG performance affect audit pricing? Evidence from China
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A review of archival auditing research
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Predictive Sustainability Control: A review assessing the potential to transfer big data driven ‘predictive policing’ to corporate sustainability management
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Big data in finance and the growth of large firms
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Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
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Financial accounting information and corporate governance
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Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market
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Beyond Accuracy: What Data Quality Means to Data Consumers
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Eat, Drink, Firms, Government: An Investigation of Corruption from the Entertainment and Travel Costs of Chinese Firms
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Big data and decision quality: the role of management accountants’ data analytics skills
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Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
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Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation
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Equity Incentives and Internal Control Weaknesses
inferredcites →https://doi.org/10.1111/1911-3846.12335openalex-snapshot
Do Clients’ Enterprise Systems Affect Audit Quality and Efficiency?
inferredcites →https://doi.org/10.1111/deci.12473openalex-snapshot
A Study on Operational Risk and Credit Portfolio Risk Estimation Using Data Analytics*
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00291.xopenalex-snapshot
Audit Labor Usage and Fees under Business Risk Auditing
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The Role of Information in Innovation and Competition
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User Data and Endogenous Entry in Online Markets
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How Much Should We Trust Differences-In-Differences Estimates?
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Nonrivalry and the Economics of Data
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Data, Competition, and Digital Platforms
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Salience and Taxation: Theory and Evidence
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The Rapid Adoption of Data-Driven Decision-Making
inferredcites →https://doi.org/10.1287/isre.1100.0318openalex-snapshot
Research Commentary —Digital Infrastructures: The Missing IS Research Agenda
inferredcites →https://doi.org/10.2307/2490397openalex-snapshot
The Pricing of Audit Services: Theory and Evidence
inferredcites →https://doi.org/10.2308/accr-50536openalex-snapshot
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
inferredcites →https://doi.org/10.2308/accr-51927openalex-snapshot
Does Information Technology Reputation Affect Bank Loan Terms?
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.71openalex-snapshot
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2010.85.2.573openalex-snapshot
Auditor Independence in a Private Firm and Low Litigation Risk Setting
inferredcites →https://doi.org/10.2308/ajpt-10294openalex-snapshot
Abnormal Audit Fee and Audit Quality
inferredcites →https://doi.org/10.2308/ajpt-50560openalex-snapshot
Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management
inferredcites →https://doi.org/10.2308/aud.2003.22.2.17openalex-snapshot
The Association between Audit Committee Characteristics and Audit Fees
inferredcites →https://doi.org/10.2308/aud.2005.24.s-1.145openalex-snapshot
Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency
inferredcites →https://doi.org/10.2308/aud.2006.25.1.1openalex-snapshot
Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements
inferredcites →https://doi.org/10.2308/aud.2010.29.2.115openalex-snapshot
Do Abnormally High Audit Fees Impair Audit Quality?
inferredcites →https://doi.org/10.2308/isys-50778openalex-snapshot
Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays
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