Do Auditors Price Breach Risk in Their Audit Fees?

Thomas J. Smith, Julia L. Higgs, Robert E. Pinsker. Do Auditors Price Breach Risk in Their Audit Fees?. J. Information Systems, 33(2):177-204, 2019. [doi]

@article{SmithHP19,
  title = {Do Auditors Price Breach Risk in Their Audit Fees?},
  author = {Thomas J. Smith and Julia L. Higgs and Robert E. Pinsker},
  year = {2019},
  doi = {10.2308/isys-52241},
  url = {https://doi.org/10.2308/isys-52241},
  researchr = {https://researchr.org/publication/SmithHP19},
  cites = {0},
  citedby = {0},
  journal = {J. Information Systems},
  volume = {33},
  number = {2},
  pages = {177-204},
}