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Los escandalos financieros y la auditoría: pérdida y recuperación de la confianza en una profesión en crisis
16 references·0 citing·46 second hop
Los escandalos financieros y la auditoría: pérdida y recuperación de la confianza en una profesión en crisis (2003)Los escandalos financieros y la auditoría…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The economics of audit quality : private incentives and the regulation of audit and non-audit services (1999)The economics of audit qualit…Non-audit fees, disclosure and audit quality (1999)Non-audit fees, disclosure an…Does the Provision of Non‐Audit Services Impair Auditor Independence? (1999)Does the Provision of Non‐Aud…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence (1995)The effect of client manageme…The Provision of Other Services by Auditors: Independence and Pricing Issues (1994)The Provision of Other Servic…Protecting against Detection: The Case of Auditors and Fraud? (1993)Protecting against Detection:…Changing Perceptions of the Role of the Company Auditor, 1840–1940 (1993)Changing Perceptions of the R…Auditee Incentives for Auditor Independence: The Case of Nonaudit Services. (1993)Auditee Incentives for Audito…Big players and small players (1992)Big players and small playersThe Impact of MAS on Auditors' Independence: An Experimental Markets Study (1991)The Impact of MAS on Auditors…Auditor independence judgments: A cognitive‐developmental model and experimental evidence* (1990)Auditor independence judgment…A survey of auditing research (1987)A survey of auditing researchThe Economic Role of the Audit in Free and Regulated Markets (1980)The Economic Role of the Audi…The philosophy of auditing. (1964)The philosophy of auditing.Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The theory and practice of econometrics (1986)The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence* (2010)The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk (2022)THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS (1972)Auditor independence, ‘low balling’, and disclosure regulation (1981)Positive Accounting Theory (1985)Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions (2008)Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms (2009)Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis (2012)Organizational Culture and Leadership (1986)Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)Organizational culture and leadership (1993)The influence of clients on valuations (1999)Behind Closed Doors: What Company Audit is Really About (2001)On the Operational Reality of Auditors' Independence: Lessons from the Field (2014)Development in Judging Moral Issues (1980)Auditor underreporting of time and moral reasoning: An experimental lab study* (1992)Validating Research Results when Cronbach'S Alpha is Below .70: A Methodological Procedure (1994)Individual Differences (2000)Handbook of socialization: theory and research (2007)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)The Pricing of Audit Services: Theory and Evidence (1980)Auditing, Consulting, and Auditor Independence (1984)The effect of audit firm size on audit prices (1984)Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services (1996)Non‐audit Services and Auditor Independence: New Zealand Evidence (2006)Auditor size and audit quality (1981)The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK (2010)Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand (2012)A meta‐analysis of the determinants of modified audit opinion decisions (2013)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Leaders, Values, and Organizational Climate: Examining Leadership Strategies for Establishing an Organizational Climate Regarding Ethics (2004)A Cross-Cultural Examination of the Endorsement of Ethical Leadership (2006)Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)Accounting activities, security prices, and class action lawsuits (1984)The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies (1995)Mandatory audit firm rotation and audit quality (2008)
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References

  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1964The philosophy of auditing.665 cited
  • 1980The Economic Role of the Audit in Free and Regulated Markets250 cited
  • 1990Auditor independence judgments: A cognitive‐developmental model and experimental evidence*177 cited
  • 1993Auditee Incentives for Auditor Independence: The Case of Nonaudit Services.158 cited
  • 1994The Provision of Other Services by Auditors: Independence and Pricing Issues156 cited
  • 1995The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence153 cited
  • 1999Does the Provision of Non‐Audit Services Impair Auditor Independence?135 cited
  • 1999Non-audit fees, disclosure and audit quality125 cited
  • 1993Changing Perceptions of the Role of the Company Auditor, 1840–1940114 cited
  • 1999The economics of audit quality : private incentives and the regulation of audit and non-audit services79 cited
  • 1991The Impact of MAS on Auditors' Independence: An Experimental Markets Study58 cited
  • 1993Protecting against Detection: The Case of Auditors and Fraud?55 cited
  • 1987

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A survey of auditing research
47 cited
  • 1992Big players and small players41 cited
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