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The frontiers of auditing research
16 references·12 citing·32 second hop
The frontiers of auditing research (2015)The frontiers of auditing researchCan 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…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Audit pricing, legal liabilit…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Auditors' Governance Function…What Works in Securities Laws? (2006)What Works in Securities Laws?Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…What do we know about audit quality? (2004)What do we know about audit q…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Positive Accounting Theory (1985)Positive Accounting TheoryThe effect of audit firm size on audit prices (1984)The effect of audit firm size…Auditor 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…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Tax avoidance and cost of debt: does integrated report assurance matter? (2023)Tax avoidance and cost of deb…How auditors identify and report key audit matters - An organizational routines perspective (2023)How auditors identify and rep…An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020 (2023)An analysis of key audit matt…A consumer perspective of AI certification – the current certification landscape, consumer approval and directions for future research (2023)A consumer perspective of AI …Does internal control contribute to quality management in higher education institutions? Indonesia's adoption experience of the COSO integrated framework (2022)Does internal control contrib…In auditor we trust: 44 years of research on the auditor-client relationship and future research directions (2021)In auditor we trust: 44 years…Audit quality implications of regulatory change in South Africa (2021)Audit quality implications of…The perceived financial effects of mandatory audit firm rotation (2020)The perceived financial effec…Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy (2020)Mandatory audit firm rotation…Oversight of audit quality in the UK: insights into audit committee conduct (2017)Oversight of audit quality in…A review of accounting research in internationalising journals in the South African region (2017)A review of accounting resear…Earnings management through loss Avoidance: Does South Africa have a good story to tell? (2016)Earnings management through l…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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)A Framework for Understanding and Researching Audit Quality (2011)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)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)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)A Survey of Corporate Governance (1997)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Detecting Earnings Management. (1995)Predicting Material Accounting Misstatements* (2011)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006What Works in Securities Laws?2,787 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
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence

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580 cited
  • 2007Auditors' Governance Functions and Legal Environments: An International Investigation*489 cited
  • Cited by

    • 2023A consumer perspective of AI certification – the current certification landscape, consumer approval and directions for future research34 cited
    • 2021In auditor we trust: 44 years of research on the auditor-client relationship and future research directions33 cited
    • 2017Oversight of audit quality in the UK: insights into audit committee conduct30 cited
    • 2020Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy30 cited
    • 2016Earnings management through loss Avoidance: Does South Africa have a good story to tell?28 cited
    • 2023Tax avoidance and cost of debt: does integrated report assurance matter?25 cited
    • 2023How auditors identify and report key audit matters - An organizational routines perspective22 cited
    • 2020The perceived financial effects of mandatory audit firm rotation22 cited
    • 2021Audit quality implications of regulatory change in South Africa20 cited
    • 2023An analysis of key audit matter disclosures in South African audit reports from 2017 to 202020 cited
    • 2022Does internal control contribute to quality management in higher education institutions? Indonesia's adoption experience of the COSO integrated framework18 cited
    • 2017A review of accounting research in internationalising journals in the South African region12 cited