Dan A. Simunic

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

2053 Main Mall

Vancouver, BC V6T 1Z2

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

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SCHOLARLY PAPERS

18

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12

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51

Scholarly Papers (18)

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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 2,507 (5,184)
Citation 11

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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
Hans Blokdijk, Fred Drieenhuizen, Dan A. Simunic and Michael T. Stein
Vrije Universiteit Amsterdam, Ernst & Young Accountants, University of British Columbia (UBC) - Sauder School of Business and Old Dominion University
Downloads 1,163 (17,911)
Citation 5

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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 1,152 (18,176)
Citation 4

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

4.

The Interaction between Informal and Formal Institutions: Corporate Corruption Culture and External Auditor Monitoring

Number of pages: 66 Posted: 24 Aug 2017 Last Revised: 21 Jan 2020
Tracy Gu, Xiaoding Liu and Dan A. Simunic
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, Texas A&M University - Department of Finance and University of British Columbia (UBC) - Sauder School of Business
Downloads 644 (41,347)
Citation 1

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Corporate Corruption Culture, Informal Institution, Formal Institution, Audit Effort, Accounting Fraud, Audit Fees

5.

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
Dan A. Simunic, Jeong-Bon Kim, Michael T. Stein and Cheong H. Yi
University of British Columbia (UBC) - Sauder School of Business, City University of Hong Kong, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 620 (43,533)
Citation 6

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

6.

Audit Production with Joint Fixed Costs: Theory and Evidence

Number of pages: 54 Posted: 27 Jul 2017 Last Revised: 28 Feb 2019
Tracy Gu, Dan A. Simunic and Michael T. Stein
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, University of British Columbia (UBC) - Sauder School of Business and Old Dominion University
Downloads 431 (68,829)

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

7.

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 265 (118,857)
Citation 2

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Regulatory oversight, auditing standards, audit quality, audit value

8.

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 228 (138,408)
Citation 1

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Auditing standards, legal regimes, international standards

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
Jeong-Bon Kim, Dan A. Simunic, Michael T. Stein and Cheong H. Yi
City University of Hong Kong, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 215 (146,457)
Citation 3

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

10.

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

Number of pages: 64 Posted: 23 Aug 2018 Last Revised: 23 Jan 2019
Tracy Gu, Kai Wai Hui and Dan A. Simunic
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, The University of Hong Kong (HKU) - Department of Accounting and University of British Columbia (UBC) - Sauder School of Business
Downloads 204 (153,909)
Citation 1

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

11.

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 202 (155,320)
Citation 6

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Audit pricing, competition, transaction costs

12.

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 162 (189,032)

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

13.

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 162 (189,032)
Citation 3

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Auditing standards, vagueness, toughness, auditor liability

14.

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

Number of pages: 46 Posted: 10 Nov 2018
Karel Hrazdil, Dan A. Simunic and Nattavut Suwanyangyuan
Simon Fraser University, University of British Columbia (UBC) - Sauder School of Business and Simon Fraser University (SFU)
Downloads 112 (252,846)

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Big 4 Auditors, Audit Fees, Auditor Industry Specialization

15.

Audit Retendering and Mandatory Auditor Rotation

Baruch College Zicklin School of Business Research Paper No. 2019-09-02
Number of pages: 62 Posted: 05 Sep 2019 Last Revised: 24 Sep 2019
Mingcherng Deng, Jing Li, Dan A. Simunic and Nan Zhou
City University of New York (CUNY) - Baruch College, The University of Hong Kong - Faculty of Business and Economics, University of British Columbia (UBC) - Sauder School of Business and University of Cincinnati - Lindner College of Business
Downloads 78 (319,452)

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Audit Retendering; Auditor Rotation; Audit Fee; Audit Quality; EU Audit Reform

16.

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 - Rotman School of Management

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environmental regulation; compliance; complexity; audit fees

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
Jong-Hag Choi, Jeong-Bon Kim, Xiaohong Liu and Dan A. Simunic
Seoul National University - College of Business Administration, City University of Hong Kong, 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
Jong-Hag Choi, Xiaohong Liu, Jeong-Bon Kim and Dan A. Simunic
Seoul National University - College of Business Administration, The University of Hong Kong, City University of Hong Kong 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