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Auditee and audit firm characteristics as determinants of audit qualifications

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
1981Auditor size and audit quality5,862 cited
1986The theory and practice of econometrics4,342 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 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
2000Discretionary-accruals models and audit qualifications952 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
2007Audit effort and earnings management695 cited
2002Auditor independence and fee dependence440 cited
1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
2000Do companies successfully engage in opinion-shopping? Evidence from the UK424 cited
1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
1987Non‐Financial Symptoms and the Prediction of Small Company Failure: A Test of Argenti's Hypotheses

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302 cited

2005The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct276 cited

Cited by

2010Transition to IFRS in Greece: financial statement effects and auditor size81 cited
2019Analysis of the relationship between company characteristics and key audit matters disclosed79 cited
2018The associations between audit firm attributes and audit quality-specific indicators73 cited
2012Auditor’s Perceptions of Financial Reporting Quality: The Case of Greece72 cited
2023Improving audit opinion prediction accuracy using metaheuristics-tuned XGBoost algorithm with interpretable results through SHAP value analysis58 cited
2022Gender diversity in the board room and sustainable growth rate: the moderating role of family ownership52 cited
2020Internal audit functions and audit outcomes: Evidence from Indonesia50 cited
2007A comparison of nearest neighbours, discriminant and logit models for auditing decisions44 cited
2022Earnings quality and financial flexibility: A moderating role of corporate governance38 cited
2016Audit quality differences amongst audit firms in a developing economy37 cited
2024Family ownership, control, and firm performance: Does gender diversity matter?36 cited
2016Auditor tenure and accounting conservatism: evidence from Greece35 cited
2014A financial early warning logit model and its efficiency verification approach30 cited
2015Integrating corporate governance and financial variables for the identification of qualified audit opinions with neural networks29 cited
2010Audit pricing, quality of earnings and board independence: The case of the Athens stock exchange27 cited
2017Audit report qualification/modification26 cited