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An Examination of Factors Affecting the Decision to Waive Audit Adjustments
10 references·16 citing·45 second hop
An Examination of Factors Affecting the Decision to Waive Audit Adjustments (1997)An Examination of Factors Affecting the D…Auditing an Integrated Approach (1997)Auditing an Integrated Approa…The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis (1996)The Role of Economic Trade-Of…Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…Audit Pricing and Independence. (1990)Audit Pricing and Independenc…The effect of owner versus management control on the choice of accounting methods (1982)The effect of owner versus ma…Determinants of the corporate decision to capitalize interest (1981)Determinants of the corporate…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…An Investigation into Auditors' Continuity and Related Qualification Judgments (1980)An Investigation into Auditor…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …On the Operational Reality of Auditors' Independence: Lessons from the Field (2014)On the Operational Reality of…Fifteen years in the trenches: Auditor–client negotiations exposed and explored (2012)Fifteen years in the trenches…The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions (2011)The Effects of Uncertainty an…The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments (2011)The Effects of Prior Auditor …Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees (2011)Materiality Judgments and the…Materiality Decisions and the Correction of Accounting Errors (2009)Materiality Decisions and the…Negotiation Research in Auditing (2008)Negotiation Research in Audit…Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting (2008)Client Characteristics and th…The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations (2007)The Effect of Auditors' Use o…Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research (2007)Auditor Communications with t…Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls (2005)Negotiations over Accounting …Auditor Negotiations: An Examination of the Efficacy of Intervention Methods (2005)Auditor Negotiations: An Exam…The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations (2004)The Effect of Auditors' Use o…Audit committee support for auditors: The effects of materiality justification and accounting precision (2003)Audit committee support for a…The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects (2001)The Disposition of Audit-Dete…Antecedents and Consequences of Independence Risk: Framework for Analysis (2001)Antecedents and Consequences …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)On financial contracting (1979)Some economic determinants of accounting policy choice (1979)The effects of debt covenants and political costs on the choice of accounting methods (1983)Aggregation of test statistics (1990)The Impact of Family Control on the Performance and Financial Characteristics of Family Versus Nonfamily Businesses in Japan: A Matched-Pair Investigation (2008)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)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)Markets and Hierarchies: Analysis and Antitrust Implications. 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(1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)A Review of the Archival Literature on Audit Partners (2017)Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits (1999)Detecting false financial statements using published data: some evidence from Greece (2002)The business risk audit: Origins, obstacles and opportunities (2006)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 1997Auditing an Integrated Approach396 cited
  • 1990Audit Pricing and Independence.324 cited
  • 1982The effect of owner versus management control on the choice of accounting methods264 cited
  • 1980An Investigation into Auditors' Continuity and Related Qualification Judgments261 cited
  • 1981Determinants of the corporate decision to capitalize interest242 cited
  • 1996The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis191 cited

Cited by

  • 2011Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees169 cited
  • 2003Audit committee support for auditors: The effects of materiality justification and accounting precision166 cited
  • 2005Auditor Negotiations: An Examination of the Efficacy of Intervention Methods165 cited
  • 2001Antecedents and Consequences of Independence Risk: Framework for Analysis162 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2014
On the Operational Reality of Auditors' Independence: Lessons from the Field
151 cited
  • 2005Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls139 cited
  • 2001The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects138 cited
  • 2007The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations135 cited
  • 2007Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research131 cited
  • 2008Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting126 cited
  • 2012Fifteen years in the trenches: Auditor–client negotiations exposed and explored116 cited
  • 2004The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations111 cited
  • 2009Materiality Decisions and the Correction of Accounting Errors108 cited
  • 2011The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions108 cited
  • 2008Negotiation Research in Auditing104 cited
  • 2011The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments101 cited