{"doi":"10.18374/ijbr-14-3.13","title":"ABNORMAL AUDIT FEES, NON-AUDIT FEES AND AUDITOR-CLIENT RETENTION DECISIONS","abstract":null,"journal":"International Journal of Business Research","year":2014,"id":635615,"datarank":0.0,"base_score":0.0,"endowment":0.0,"self_citation_contribution":0.0,"citation_network_contribution":0.0,"self_endowment_contribution":0.0,"citer_contribution":0.0,"corpus_percentile":null,"corpus_rank":null,"citation_count":0,"citer_count":0,"citers_with_citation_signal":0,"citers_with_endowment":0,"datacite_reuse_total":0,"is_dataset":false,"is_dataset_confidence":null,"is_data_producer":false,"deposit_databanks":null,"is_oa":false,"file_count":0,"downloads":0,"has_version_chain":false,"published_date":null,"fair_score":null,"fair_percentile":null,"algorithm_id":"datarank_citation_only_1hop_v6","ranking_scope":"data_only","authors":[{"id":1649125,"name":"Matthew Keane","orcid":null,"position":0,"is_corresponding":false}],"reference_count":0,"raw_metadata":{"has_enrichment":true,"resolved":true,"title":"ABNORMAL AUDIT FEES, NON-AUDIT FEES AND AUDITOR-CLIENT RETENTION DECISIONS","abstract":"ABSTRACT This study examines the impact that both audit and non-audit fees have on auditor-client retention decisions. After controlling for client risk factors such as internal control weaknesses and discretionary accruals, positive abnormal audit fees increase the likelihood of an auditor resignation, but have no impact on auditor dismissal by the client. Non-audit fees do not have a significant effect on the likelihood of either auditor resignations or dismissals, nor do they influence the impact that audit fees have on retention decisions. An additional finding is that Big 4 audit firms are less likely to resign from clients than their non-Big 4 counterparts, consistent with these firms having the ability and willingness to absorb greater client risk. Keywords abnormal audit fees, non-audit services, auditor dismissal and auditor resignation","is_dataset_classified":null,"base_score":0.0,"endowment":0.0,"datacite_reuse_total":0,"file_count":0,"downloads":0,"views":0,"has_version_chain":false,"is_dataset":false,"is_oa":false,"pmid":"19910364","pmcid":null,"openalex_id":"https://openalex.org/W2606854173","authors":[],"funders":[],"total_grants":0,"fwci":0.0,"citation_percentile":0.46624559,"influential_citations":0,"citation_trend":[],"oa_status":"closed","license":null,"oa_locations":[{"url":"http://www.iabe-doi.org/IABE-DOI/crawler.aspx?DOI=IJBR-14-3.13","host_type":"publisher"},{"url":"https://doi.org/10.18374/ijbr-14-3.13","host_type":"journal"}],"fields_of_study":["Auditing, Earnings Management, Governance","Risk Management in Financial Firms"],"mesh_terms":[],"keywords":["Audit","Business","Dismissal","Accounting","Auditor independence","Auditor's report","Inherent risk (accounting)","Audit risk","Accrual","External auditor","Joint audit","Walk-through test","Audit evidence","Chief audit executive","Quality audit","Internal audit","Earnings"],"sdg_mappings":[],"linked_datasets":[],"clinical_trials":[],"software_tools":[],"database_accessions":[],"source":"live","citation_network_status":"fetched"},"created_at":"2026-08-06T15:21:14.964487Z","pmid":null,"pmcid":null,"fwci":null,"citation_percentile":null,"influential_citations":0,"oa_status":null,"license":null,"views":0,"total_file_size_bytes":0,"version_count":0,"fair_f":null,"fair_a":null,"fair_i":null,"fair_r":null,"fair_zscore":null,"fair_rationale":null,"fair_model":null,"fair_agent_version":null,"fair_fulltext_source":null,"fair_has_llm":null,"fair_computed_at":null,"clinical_trials":[],"software_tools":[],"db_accessions":[],"linked_datasets":[],"topics":[]}