Dan A. Simunic

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

2053 Main Mall

Vancouver, BC V6T 1Z2

Canada

SCHOLARLY PAPERS

18

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9,223

SSRN CITATIONS
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SSRN RANKINGS

Top 11,236

in Total Papers Citations

92

CROSSREF CITATIONS

47

Scholarly Papers (18)

1.

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

Number of pages: 56 Posted: 20 Oct 2010 Last Revised: 01 Feb 2020
Louis-Philippe Sirois and Dan A. Simunic
Université Laval - École de comptabilité and University of British Columbia (UBC) - Sauder School of Business
Downloads 3,741 (5,537)
Citation 23

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

2.

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
Downloads 1,351 (27,478)
Citation 20

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

3.

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 1,274 (29,948)
Citation 6

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audit procedures, audit hours, mix, audit quality

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, Simon Fraser University, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 696 (69,224)
Citation 2

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

5.

Reconceptualizing Audit Production: the Importance of Capital Investments and Joint Fixed Costs

Number of pages: 51 Posted: 27 Jul 2017 Last Revised: 29 Jul 2021
Tracy Gu, Dan A. Simunic and Michael T. Stein
The University of Hong Kong, HKU Business School, University of British Columbia (UBC) - Sauder School of Business and Old Dominion University
Downloads 579 (87,395)

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

6.

Federal Judge Ideology and the Going Concern Reporting Incentives of Big 4 and Non-Big 4 Auditors

Posted: 23 Aug 2018 Last Revised: 17 Jul 2023
Tracy Gu, Kai Wai Hui, Yingzhen Jiang and Dan A. Simunic
The University of Hong Kong, HKU Business School, University of Hong Kong, The University of Hong Kong - Faculty of Business and Economics and University of British Columbia (UBC) - Sauder School of Business
Downloads 367 (150,238)
Citation 1

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Federal Judge Ideology, Federal Litigation Risk, Going Concern Modified Audit Opinions, Big 4 and Non-Big 4

7.

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 and University of Toronto - Rotman School of Management
Downloads 267 (210,155)
Citation 6

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Auditing standards, legal regimes, international standards

8.

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 and University of Toronto - Rotman School of Management
Downloads 262 (214,133)
Citation 11

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Audit pricing, competition, transaction costs

9.

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
Simon Fraser University, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 246 (227,912)
Citation 9

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

10.

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 and University of British Columbia (UBC) - Sauder School of Business
Downloads 204 (272,140)
Citation 9

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Auditing standards, vagueness, toughness, auditor liability

11.

The Value of the PCAOB’s International Audit Oversight on U.S. listed Foreign Companies: Evidence from an Initial Enforcement Breakdown

Journal of Contemporary Accounting & Economics
Number of pages: 61 Posted: 06 Apr 2022 Last Revised: 08 Nov 2022
Tracy Gu, Yiqi Jiang and Dan A. Simunic
The University of Hong Kong, HKU Business School, HKU Business School, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business
Downloads 137 (382,207)

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international inspection; audit oversight; U.S. listed foreign companies; market reactions; perceived financial reporting quality

12.

An Examination of the Impact of Audit Market Concentration on Audit Fees through the Prism of Auditors’ Efficiency

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 16 Jan 2018 Last Revised: 13 Aug 2021
Ping Zhang, Minlei Ye, Dan A. Simunic and Ling Chu
University of Toronto - Rotman School of Management, University of Toronto, University of British Columbia (UBC) - Sauder School of Business and Wilfrid Laurier University
Downloads 99 (486,357)

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Market concentration, audit market competition, auditor efficiency, auditor-auditee

13.

The Market for Audit Services: The Role of Market Power

Journal of International Accounting Research
Posted: 07 Apr 2021
The University of Hong Kong, HKU Business School, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University, University of Toronto and University of Toronto - Rotman School of Management

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audit markets; pricing; market power; capital investments

14.

Are the Big 4 Firms Homogeneous? Further Evidence From Audit Pricing

International Journal of Auditing, Vol. 24, No. 3, pp. 347-365, 2020
Posted: 10 Nov 2018 Last Revised: 02 Oct 2020
Simon Fraser University, University of British Columbia (UBC) - Sauder School of Business and Simon Fraser University (SFU)Brock University

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Big 4 Auditors, Audit Fees, Auditor Industry Specialization

15.

Do Auditors Consider Clients’ Compliance with Environmental Regulations?

Posted: 03 May 2017 Last Revised: 18 Apr 2018
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

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environmental regulation; compliance; complexity; audit fees

16.

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, Journal of Accounting, Auditing and Finance, forthcoming
Posted: 04 Dec 2015 Last Revised: 16 Aug 2022
Minlei Ye and Dan A. Simunic
University of Toronto and University of British Columbia (UBC) - Sauder School of Business

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Regulatory oversight, auditing standards, audit quality, audit value

17.

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, Simon Fraser University, The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business

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

18.

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, Simon Fraser University and University of British Columbia (UBC) - Sauder School of Business

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