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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8,182

SSRN CITATIONS
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SSRN RANKINGS

Top 12,915

in Total Papers Citations

41

CROSSREF CITATIONS

52

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 2,960 (5,016)
Citation 18

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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 1,242 (20,090)
Citation 8

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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 1,203 (21,084)
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, City University of Hong Kong, Old Dominion University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 646 (50,324)
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: 50 Posted: 27 Jul 2017 Last Revised: 05 May 2021
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 491 (71,116)

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

6.

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 and University of British Columbia (UBC) - Sauder School of Business
Downloads 301 (124,506)
Citation 3

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Regulatory oversight, auditing standards, audit quality, audit value

7.

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

Number of pages: 58 Posted: 23 Aug 2018 Last Revised: 23 Mar 2021
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 257 (146,623)
Citation 1

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

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 and University of Toronto - Rotman School of Management
Downloads 236 (159,300)
Citation 6

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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
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 225 (166,831)
Citation 9

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

10.

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 215 (174,157)
Citation 11

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Audit pricing, competition, transaction costs

11.

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 188 (196,994)

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

12.

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 171 (213,951)
Citation 7

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Auditing standards, vagueness, toughness, auditor liability

13.

The Market for Audit Services: The Role of Market Power

Journal of International Accounting Research
Number of pages: 12 Posted: 07 Apr 2021
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University, University of Toronto and University of Toronto - Rotman School of Management
Downloads 47 (480,508)

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audit markets; pricing; market power; capital investments

14.

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

International Journal of Auditing, Vol. 24, Issue 3, pp. 347-365, 2020
Number of pages: 19 Posted: 06 Oct 2020
Simon Fraser University, University of British Columbia (UBC) - Sauder School of Business and Brock University - Goodman School of Business
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Audit Fees, Auditor Industry Specialization, Big 4 Auditors

15.

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 Brock University - Goodman School of Business

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Big 4 Auditors, Audit Fees, Auditor Industry Specialization

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

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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
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
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

Other Papers (1)

Total Downloads: 5
1.

Market Concentration and Competition in the Audit Market

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 16 Jan 2018 Last Revised: 26 Jun 2020
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 5

Abstract:

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