DAFTAR PUSTAKA
Abbott, L. J., S. Parker, G. F. Peters, dan K. Raghunandan, 2003, An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees. Contemporary Accounting Research.
Arens, AA., Elder, R. J., dan Beasley, M. S., 2008. Auditing dan Jasa Assurance : Pendekatan Terintegrasi. Edisi 12. Jakarta: Erlangga.
Bursa Efek Indonesia. 2012. Laporan Keuangan & Tahunan. http://www.idx.co.id/idid/beranda/perusahaantercatat/laporankeuangandan tahunan.aspx (18 September 2012)
Chan, D. K., 1991 , ”Low balling” and efficiency in a two – period specialization model of auditing competition, Contemporary Accounting Research.
Craswell, A. T. dan Francis R. J. 1999. Pricing Initial Audit Engagement : A Test of Competing Theories. The Accounting Review.
DeAngelo,L.E, 1981. “Auditor Independence, “low balling”, and Disclosure
Regulation”. Journal of accounting anf Economics.
Diacon, Stephen, Paul Fenn, dan Noel O’Sullivan. 2002. Highballing and Lowballing in Audit Pricing: The Impact of Audit Error. CRIS Discussion Paper Series. Univeristy of Nottingham
Dye, R., 1991. Informationally Motivated Auditor Replacement. Journal of Accounting and Economics.
Efraim Ferdinan Giri. 2010. Pengaruh Tenur Kantor Akuntan Publik ( KAP ) dan Reputasi KAP Terhadap Kualitas Audit: Kasus Rotasi Wajib Auditor di Indonesia. Simposium Nasional Akuntansi XIII.
Ettredge, M. dan R. Greenberg. 1990. Determinants of fee cutting on initial audit engagements. Journal of Accounting Research.
Erlina, 2008. Metode Penelitian Bisnis untuk Akuntansi dan Manajemen, Edisi 2, Usupress, Medan.
Fatemi, Darius J. 2012. An Experimental Investigation of the Influence of Audit Fee Structure and Auditor Selection Rights on Auditor Independence and Client Investment Decisions. Auditing: A Journal of Practice & Theory.
Francis, J. 1984. The Effect of Audit Firm Size on Audit Prices: A Study of the Australian Market. Journal of Accounting and Economics.
Ghosh, Aloke dan Robert Pawlewicz. 2009. The Impact of Regulation on Auditor Fees: Evidence from The Sarbanes – Oxley Act. Auditing: A Journal of Practice & Theory.
Ghozali, I, 2006. Aplikasi Multivariate dengan Program SPSS. Semarang : Badan Penerbit Undip.
I Putu Nuratama. 2011. Pengaruh Tenur dan Reputasi Kantor Akuntan Publik Pada Kualitas Audit Dengan Komite Audit sebagai Variabel Moderasi ( Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar Di BEi Tahun 2004 – 2009 ). Tesis. Universitas Udayana. Denpasar.
Ikatan Akuntan Indonesia. 2009. Standar Profesi Akuntan Publik. Jakarta: Salemba Empat.
Jensen, M. C., dan W. H. Meckling. 1976. Theory of The Firm: Managerial Behavior, agency cost, and ownership structure. Journal of Financial Economics.
Jensen, Kevan L., dan Jeff L. Payne, 2005. Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Cost. Auditing: A Journal of Practice & Theory.
Kanodia, C., dan A. Mukherji. 1994. Audit pricing lowballing and Auditor Turnover: A Dynamic Analysis. The Accounting Review.
Knechel, W. Robert, dan Ann Vanstraelen. 2007. The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. Auditing: A Journal of Practice & Theory.
Lee. C. J., dan Z. Gu. 1998. Low balling, legal liability and Auditor Independence. The Accounting Review.
Magee, R. P., dan M. Tseng. 1990. Audit Pricing and independence. The Accounting Review.
Mulyadi, 2002. Auditing. Edisi 6, Salemba Empat, Jakarta.
Neidermeyer, Presha E., Tracy L. Tuten, Adolph A. Neidermeyer. 1998.
Hierachical Differences In Auditor’s Perceptions of Lowballing: A Study
of Current Attitudes. The Journal of Applied Business Research.
Neidermeyer, Presha E., Tracy L. Tuten, Adolph A. Neidermeyer. 2003.Gender
Differences in Auditors’ Attitudes towards lowballing: Implication for
Future Practice. Women in Management Review.
Sangkaraguruswamy, Srinivasan. 2003. Pricing Initial Audit Engagements: Empirical Evidence Following Public Disclosure of Audit Fees. SSRN
Sekaran, Uma, 2000. Research methods For Business, Edisi 3, Wiley, Pennsylvania State University.
Setyarno, Eko Budi, Indira Januarti, dan Faisal. 2006. Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opinin Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern. Simposium Nasional Akuntansi IX.
Simon, D. dan J. Francis. 1998. The effect of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery. The Accounting Review.
Simunic, D. A. 1980. The Pricing of Audit Service: Theory and Evidence. Journal of Accounting Research.
Tuanakotta, Theodorus M. 2000. Berpikir Kritis dalam Auditing. Jakarta: Salemba Empat.
Yonathan Halim. 2005. Peranan Metode Lowballing Cost oleh Kantor Akuntan Publik di Surabaya. Skripsi. Universitas Kristen Petra. Surabaya.