Dan A. Simunic

University of British Columbia (UBC) - Sauder School of Business

2053 Main Mall

Vancouver, BC V6T 1Z2

Canada

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 6,130

SSRN RANKINGS

Top 6,130

in Total Papers Downloads

5,935

CITATIONS
Rank 13,548

SSRN RANKINGS

Top 13,548

in Total Papers Citations

28

Scholarly Papers (15)

1.

Auditor Size and Audit Quality Revisited: The Importance of Audit Technology

Number of pages: 56 Posted: 20 Oct 2010 Last Revised: 16 Aug 2014
Louis-Philippe Sirois and Dan A. Simunic
Université Laval - École de comptabilité and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,618 (5,538)
Citation 1

Abstract:

Audit Quality, Big 4 Auditors, Big 4 fee Premium, Market Structure

2.

Determinants of the Mix of Audit Procedures: Key Factors that Cause Auditors to Change What They Do

Sauder School of Business, The University of British Columbia, Forthcoming
Number of pages: 48 Posted: 16 Jul 2003
Vrije Universiteit Amsterdam, Ernst & Young Accountants, University of British Columbia (UBC) - Sauder School of Business and Old Dominion University
Downloads 1,038 (14,741)
Citation 2

Abstract:

audit procedures, audit hours, mix, audit quality

3.

Do Joint Audits Improve or Impair Audit Quality?

Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Number of pages: 47 Posted: 18 Jul 2012 Last Revised: 16 Apr 2017
Mingcherng Deng, Tong Lu, Dan A. Simunic and Minlei Ye
City University of New York (CUNY) - Baruch College, University of Houston, University of British Columbia (UBC) - Sauder School of Business and University of Toronto - Rotman School of Management
Downloads 812 (17,107)

Abstract:

joint audits, audit quality, precision, auditor independence, audit fees

4.

Voluntary Audit and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Sauder School of Business Working Paper
Number of pages: 39 Posted: 09 Aug 2005 Last Revised: 14 Nov 2007
University of British Columbia (UBC) - Sauder School of Business, University of Waterloo, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 540 (37,731)
Citation 12

Abstract:

Voluntary audit, Private companies, Cost of debt, Private debt pricing, Korea

5.

Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 21 Sep 2010
University of Waterloo, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 183 (130,814)
Citation 13

Abstract:

Voluntary audit, private companies, cost of debt, private debt pricing, Korea

6.

The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior

Rotman School of Management Working Paper No. 2281270
Number of pages: 62 Posted: 20 Jun 2013 Last Revised: 06 Apr 2015
Dan A. Simunic, Minlei Ye and Ping Zhang
University of British Columbia (UBC) - Sauder School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 136 (124,269)

Abstract:

Auditing standards, legal regimes, international standards

7.

The Economics of Setting Auditing Standards

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 23 Apr 2011 Last Revised: 29 Sep 2012
Minlei Ye and Dan A. Simunic
University of Toronto - Rotman School of Management and University of British Columbia (UBC) - Sauder School of Business
Downloads 114 (175,637)

Abstract:

Auditing standards, vagueness, toughness, auditor liability

8.

How Does the Information Signal from Short Interest Affect Audit Effort? An Examination of the Role of External Monitoring and Managerial Incentives

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54 Posted: 15 Dec 2014 Last Revised: 10 Feb 2016
Rafael Rogo, Dan A. Simunic, Hwee Cheng Tan and Ray Zhang
Indiana University - Kelley School of Business - Department of Accounting, University of British Columbia (UBC) - Sauder School of Business, University of New South Wales (UNSW) and University of British Columbia (UBC) - Sauder School of Business
Downloads 54 (182,938)

Abstract:

Analyst, Market Enforcement, Short Interest, Monitoring, Audit effort, Litigation risk, Audit fees

9.

Transaction Costs and Competition among Audit Firms in Local Markets

Number of pages: 52 Posted: 13 Jan 2014 Last Revised: 06 Jan 2017
Ling Chu, Dan A. Simunic, Minlei Ye and Ping Zhang
Wilfrid Laurier University, University of British Columbia (UBC) - Sauder School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 6 (188,722)

Abstract:

Audit pricing, competition, transaction costs

10.

Audit Retendering Versus Auditor Rotation

Posted: 10 Aug 2017
Mingcherng Deng, Dan A. Simunic and Nan Zhou
City University of New York (CUNY) - Baruch College, University of British Columbia (UBC) - Sauder School of Business and State University of New York at Binghamton - School of Management

Abstract:

Audit Retendering, Auditor Rotation, Audit Fee, European Union

11.

Fixed Costs, Audit Production, and Audit Markets: Theory and Evidence

Number of pages: 60 Posted: 27 Jul 2017
Tracy Gu, Dan A. Simunic and Michael T. Stein
The University of Hong Kong, Accounting Division, Faculty of Business and Economics, University of British Columbia (UBC) - Sauder School of Business and Old Dominion University
Downloads 0 (128,441)

Abstract:

Audit Services, Client Portfolios, Production, Investments, Discretionary Common Fixed Costs

12.

Do Auditors Care About Clients’ Compliance with Environmental Regulations? Evidence from Environmental Risk and Audit Fees

Posted: 03 May 2017
Yue Li, Dan A. Simunic and Minlei Ye
University of Toronto - Joseph Rotman School of Management, University of British Columbia (UBC) - Sauder School of Business and University of Toronto - Rotman School of Management

Abstract:

auditor, environmental regulation

13.

The Impact of PCAOB-Type Regulations on Auditors under Different Legal Systems

2016 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2697268
Number of pages: 64 Posted: 04 Dec 2015 Last Revised: 16 Sep 2017
Minlei Ye and Dan A. Simunic
University of Toronto - Rotman School of Management and University of British Columbia (UBC) - Sauder School of Business
Downloads 0 (147,502)

Abstract:

Regulatory oversight, auditing standards, audit quality, audit value

14.

Cross-Listing Audit Fee Premiums: Theory and Evidence

The Accounting Review, Vol. 84, pp. 1429-1463, 2009
Posted: 05 Jan 2006 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, University of Waterloo, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Cross-listing, Audit fee, Legal regime, Audit quality

15.

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-Country Evidence

Contemporary Accounting Research, Vol. 25, No. 2, pp. 55-100
Posted: 31 May 2005 Last Revised: 07 Sep 2012
Seoul National University - College of Business Administration, The University of Hong Kong, University of Waterloo and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Audit fee, Legal liability cost, Liability regime shift, Big 4 fee premium