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Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
16 references·2 citing·36 second hop
Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing (2012)Was the European Commission Green Paper R…The Theory of Economic Regulation (2021)The Theory of Economic Regula…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …What Works in Securities Laws? (2006)What Works in Securities Laws?Evidence on the Joint Determination of Audit and Non‐Audit Fees (2003)Evidence on the Joint Determi…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises (2001)The Reversal of Abnormal Accr…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)The Effect of International I…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Law and Finance (1996)Law and FinanceAuditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Theory of Economic Regulation (1971)The Theory of Economic Regula…Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements (2023)Audit(or) type and audit qual…MANDATORY JOINT AUDIT AND AUDIT QUALITY IN THE CONTEXT OF THE EUROPEAN BLUE CHIPS (2021)MANDATORY JOINT AUDIT AND AUD…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)The Effect of Audit Quality on Earnings Management* (1998)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Financial intermediation and growth: Causality and causes (2000)The Regulation of Entry (2000)The great reversals: the politics of financial development in the twentieth century (2003)Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens (2014)
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References

  • 1971The Theory of Economic Regulation8,084 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2021The Theory of Economic Regulation5,483 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1996Law and Finance2,451 cited
  • 1997Legal Determinants of External Finance2,032 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
  • 2001The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises609 cited
  • 2003

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Evidence on the Joint Determination of Audit and Non‐Audit Fees
581 cited

Cited by

  • 2021MANDATORY JOINT AUDIT AND AUDIT QUALITY IN THE CONTEXT OF THE EUROPEAN BLUE CHIPS16 cited
  • 2023Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements15 cited