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New Auditors’ Decisions for Released Firms from the Mandatory Auditor Designation Rule: Evidence From South Korea
16 references·1 citing·38 second hop
New Auditors’ Decisions for Released Firms from the Mandatory Auditor Designation Rule: Evidence From South Korea (2013)New Auditors’ Decisions for Released Firm…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…Audit effort and earnings management (2007)Audit effort and earnings man…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting (2000)A Decision Aid for Assessing …Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …The effect of audit firm size on audit prices (1984)The effect of audit firm size…The Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Non‐audit Services and Auditor Independence Depending on Client Performance (2018)Non‐audit Services and Audito…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Job Market Signaling (1973)Transaction-Cost Economics: The Governance of Contractual Relations (1979)The Digitization of Word of Mouth: Promise and Challenges of Online Feedback Mechanisms (2003)Buzz: face-to-face contact and the urban economy (2004)The Impact of Social Structure on Economic Outcomes (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Estimating the Value of Political Connections (2001)Earnings management and investor protection: an international comparison (2003)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
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  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2007Audit effort and earnings management695 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong

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471 cited
  • 2000A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting437 cited
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    • 2018Non‐audit Services and Auditor Independence Depending on Client Performance14 cited