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Is mandated independence necessary for audit quality?

16 references·16 citing·38 second hopsampled

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References

1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
2009Big 4 Office Size and Audit Quality1,276 cited
1984Auditing, Consulting, and Auditor Independence940 cited
2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
1964The philosophy of auditing.665 cited
2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
2008Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG389 cited
2003Evaluating the Audit Explosion348 cited
2001Why Not Allow FASB and IASB Standards to Compete in the U.S.?208 cited
2009How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews159 cited
2010Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting

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159 cited

2000Disclosure Effects in the Laboratory: Liquidity, Depth, and the Cost of Capital152 cited

Cited by

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2021Contribution of certification bodies and sustainability standards to sustainable development goals: An integrated grey systems approach72 cited
2014Voluntary Assurance of Voluntary CSR Disclosure70 cited
2015Understanding firms׳ selection of their ISO 9000 third-party certifiers66 cited
2017Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China59 cited
2020Existence of the Audit Expectation Gap and Its Impact on Stakeholders’ Confidence: The Moderating Role of the Financial Reporting Council56 cited
2017Constructing audit society in the virtual world: the case of the online reviewer50 cited
2021Audit and the Pursuit of Dynamic Repair46 cited
2019The Effect Of Independence, Professional Ethics & Auditor Experience On Audit Quality43 cited
2011Assurance worlds: Consumers, experts and independence43 cited
2013Causal inference in empirical archival financial accounting research41 cited
2018Auditor Independence in the United States: Cornerstone of the Profession or Thorn in Our Side?35 cited
2016Rethinking Financial Reporting: Standards, Norms and Institutions34 cited