Francis Goddard

ESCP Europe, Berlin

Heubnerweg 8-10

Berlin, 14059

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

157

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Auditor Extra-Billing and Client-Initiated Auditor Changes

Number of pages: 39 Posted: 10 Nov 2018 Last Revised: 15 Aug 2023
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Business School, Department of Financial Reporting & Audit
Downloads 157 (342,462)

Abstract:

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Audit Committee; Board Members; Extra-Billing; Auditor-Client Relationship; Auditor Switching; Audit Fee

2.

Exploratory Insights into Audit Fee Increases: A field study into Board Member Perceptions of Auditor Pricing Practices

International Journal of Auditing 25 (3), 637–660
Posted: 22 Apr 2019 Last Revised: 15 Aug 2022
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Business School, Department of Financial Reporting & Audit

Abstract:

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audit fee discounts, audit fee increases, auditor pricing practices, audit quality, extra-billing, lowballing

3.

Attributes Influencing Clients’ Auditor Choices: The Expectation Gaps between Auditors and Board Members

Current Issues in Auditing 14 (2), A1-A14
Posted: 10 Nov 2018 Last Revised: 18 May 2021
Francis Goddard and Martin Schmidt
ESCP Europe, Berlin and ESCP Business School, Department of Financial Reporting & Audit

Abstract:

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audit fees, auditor-client relationships, clients’ auditor choices, expectation gap