Allen, R.D., Hermanson, D.R., Kozloski, T.M., and Ramsay, R.J. (2006). Auditor risk assessment: Insights from the academic literature. Accounting Horizons, 20 (2), pp. 157-177.
BenAli, C., and Lesage, C. (2012). Audit pricing and nature of controlling shareholders: Evidence from France. China Journal of Accounting Research, 6 (1), pp. 21-34.
Bronson, S. N., Ghosh, A. A., and Hogan, C. E. (2017). Audit Fee Differential, Audit Effort, and Litigation Risk: An Examination of ADR Firms. Contemporary Accounting Research, 34 (1), pp. 83-117.
Bryan, D. B., and Mason, T. W. (2016). Extreme CEO pay cuts and audit fees. Advances in Accounting, 33, pp. 1-10.
Callaghan, J., M. Parkash, and R. Singhal. )2009(. Going-concern audit opinions and the provision of non-audit services: Implications for auditor independence of bankrupt firms. Auditing: A Journal of Practice & Theory, 28 (1), pp. 153-169.
Cameran, M.)2005(. Audit fees and the large auditor premium in the Italian market. nternational Journal of Auditing, 9 (2), pp. 129–146.
Castro,W. B. D. L, Peleias, I. R., and Silva, G. P. D. (2015). Determinants of Audit Fees: a Study in the Companies Listed on the BM & FBOVESPA, Brazil.
Chan, P., Ezzamel, M., and Gwilliam, D., (1993). Determinants of audit fees for quoted UK companies. Journal of Bussiness and Financial Accounting, 20 (6), pp. 765–786.
Chung, R., M. Firth, and J. Kim. (2005). Earnings management, surplus free cash flow, and external monitoring. Journal of Business Research, 58, pp. 766-776.
COSO. (2013). Internal Control – Integrated Framework: Executive summary.
Dai Fei (Troy) Y., Majella, P., and Fang, H. (2005). Fair Value Accounting For Non-Current Assets And Audit Fees: Evidence From Australian Companies. Journal of Contemporary Accounting & Economic, pp. 1-15.
Darogheh, H. F., and Pahlavan, Z. (2012). The relation among audit report quality and audit fees in the accepted companies of Tehran Stock Exchange, Management Accounting, 5(14).
Davidson, R., and MacKinnon J.G. (2004). Econometric theory and methods (Vol. 5). New York: Oxford University Press.
DeFond, M.L., Raghunandan, K., and Subramanyam., K. (2002). Do non-audit service fees impair auditor independence? Evidence from going-concern opinions. Journal of Accounting Research, 40 (4), pp. 1247-1274.
Donohoe, M., and Knechel, R. (2014). Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research, 31(1), 284-308.
Doogar, R., Sivadasan, P., Solomon, I, (2015). Audit fee residuals: Costs or rents? Review of Accounting Studies, 20(4), pp. 1247-1286.
Duellman, S., Hurwitz, H. and Sun, Y. (2015). Managerial Overconfidence and Audit Fees. Journal of Contemporary Accounting & Economics, 11 (2), pp. 148-165.
Geiger, M. A., and Rama, D. V. (2003). Audit fees, nonaudit fees, and auditor reporting on stressed companies. Auditing: A journal of practice & theory, 22 (2), pp. 53-69.
Gist, W. (1992). Explaining variability in external audit fees. Accounting & Business Research, 23(89), pp. 74-79.
Gul, F. A., pp.Goodwin, J. (2010). Short-term debt maturity structures, credit ratings, and the pricing of audit services. The Accounting Review, 85 (3), pp. 877-909.
Gul, F. A., Khedmati, M., Lim, E., & Navissi, F. (2017). Managerial Ability, Financial Distress and Audit Fees. Accounting Horizons.
Hassan, Y. M., and Nasser, K. (2013). Determinants of audit fees: Evidence from an emerging economy. International Business Research, 6 (8), pp.13
Hay, D. C., Knechel, W. R., and Wong, N. (2006). Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes, Contemporary Accounting Research, 23 (1), pp. 91-141.
Johnson, E. S. (2015). Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality? LSU Doctoral Dissertations.
Johnstone, K. M. (2000). Client-acceptance decisions: simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing: A Journal of Practice and Theory, 19, pp. 1-25.
Joshi, P., and AL‐Bastaki, H. (2000). Determinants of audit fees: evidence from the companies listed in Bahrain. International journal of auditing, 4 (2), pp. 129-138.
Judd, J. S., Olsen, K. J., and Stekelberg, J. (2017). How do auditors respond to CEO narcissism? Evidence from external audit fees. Accounting Horizons, 31 (4), pp. 33-52.
Khodadi, V., Veisi, S., and Cheraghinia, A. (2017). Management uncertainty and audit fees, Journal of Accounting Knowledge, 7 (22), pp. 109-133.
Koh, K., and Tong, Y. H. (2013). The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice & Theory, 32, pp. 67–96.
Krishnan, G. V., & Wang, C. (2014). The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice & Theory, 34 (3), pp. 139-160.
Krishnan, G.V., Pevzner, M., and Sengupta, P. (2012). How do auditors view managers’ voluntary disclosure strategy? The effect of earnings guidance on audit fees. Journal of Accounting and Public Policy, 31(5), pp. 492-515.
Li, Y., Li, Y., Luo, Y., & Luo, Y. (2017). The contextual nature of the association between managerial ability and audit fees. Review of Accounting and Finance, 16 (1), pp. 2-20.
Nikbakht, M. R., Tanani, M. (2010). Test of Factors Influencing Financial Audit Fees, Journal of Financial Accounting Researches, 2 (2), pp. 111-132.
Nikkinen, J., and Petri S. (2005). Risk in audit pricing: The role of firm-specific dimensions of risk. Advances in International Accounting, 18, pp.141-151.
Paul, G, David,L, and Yuan, S. (2010). Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis. Accounting & Finance, 50 (2), pp. 321–350.
Rahimian, N., Gheytasi, R., and Karimi, M. B. (2009). Life Cycle effect on pricing audit services, Empirical Studies in Financial Accounting Quarterly, 7 (28), pp. 71-95.
Sandra, W., and Patrick, P. (1996). The determinants of audit fees in Hong Kong: An empirical study. Asian Review of Accounting, 4 (2), pp. 32-50.
Simunic, D. (1980). The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18 (1), pp. 161-190.
William, J, R. (2015). Auditor Fees and Going Concern Reporting Decisions on Bankrupt Companies: Additional Evidence, Current Issues in Auditing, 9 (1), pp. 13-27.
Zaman Groff, M., and Salihović, A. (2016). Audit market concentration for the segments of listed and non-listed auditees in Slovenia. East-West Journal of Economics and Business, 19, pp. 31-49.