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Effect of Regulatory Changes on Auditor Independence and Audit Quality
16 references·4 citing·32 second hop
Effect of Regulatory Changes on Auditor Independence and Audit Quality (2013)Effect of Regulatory Changes on Auditor I…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Performance matched discretionary accrual measures (2005)Performance matched discretio…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Audit firm transparency disclosures and audit quality (2021)Audit firm transparency discl…Independent and joint effects of audit partner tenure and non-audit fees on audit quality (2019)Independent and joint effects…Do auditor and CFO gender matter to earnings quality? Evidence from Sweden (2017)Do auditor and CFO gender mat…Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research (2016)Trends in Auditor Reporting i…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)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)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Auditor Industry Specialization and Earnings Quality (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings management to avoid earnings decreases and losses (1997)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)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Predicting Material Accounting Misstatements* (2011)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2006Audit Partner Tenure and Audit Quality

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969 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • Cited by

    • 2017Do auditor and CFO gender matter to earnings quality? Evidence from Sweden32 cited
    • 2019Independent and joint effects of audit partner tenure and non-audit fees on audit quality31 cited
    • 2021Audit firm transparency disclosures and audit quality27 cited
    • 2016Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research26 cited