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Determinants of Audit Quality in the Nigerian Business Environment
14 references·3 citing·51 second hopsampled
Determinants of Audit Quality in the Nigerian Business Environment (2013)Determinants of Audit Quality in the Nige…Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia (2012)Audit Tenure, Auditor Rotatio…The Effect of Ownership Structure on Audit Quality: Evidence from Jordan (2011)The Effect of Ownership Struc…Review of Studies on Audit Quality (2011)Review of Studies on Audit Qu…Do audit tenure and firm size contribute to audit quality? (2011)Do audit tenure and firm size…AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY (2011)AUDIT FIRM SIZE, AUDIT FEE AN…AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS IN NIGERIA (2010)AUDIT QUALITY, CORPORATE GOVE…Audit firm, corporate governance, and audit quality: Evidence from Bahrain (2009)Audit firm, corporate governa…The Impact of Board Composition and Ethnicity on Audit Quality: Evidence from Malaysian Companies (2006)The Impact of Board Compositi…Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen (2005)Mandatory Audit Firm Turnover…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Scope of Auditors' Liability, Audit Quality, and Capital Investment (2002)Scope of Auditors' Liability,…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Auditor size and audit quality (1981)Auditor size and audit qualityCorporate Governance and Audit Quality in Nigeria (2020)Corporate Governance and Audi…Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (2019)Pengaruh Pengalaman Auditor d…Does Audit Quality Matters in Malaysian Public Sector Auditing? (2019)Does Audit Quality Matters in…Positive Accounting Theory (1985)Research methods for business: A skill building approach (1993)A review of accounting research in the Asia Pacific region (2015)Does corporate governance influence earnings management in listed companies in Bahrain Bourse? (2018)A meta-analysis approach for determinants of effective factors on audit quality (2019)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Audit Office Size, Audit Quality, and Audit Pricing (2010)Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing (2015)The impact of audit quality on firm performance: evidence from Malaysia (2015)An Introduction to Research Methods (2019)The impact of corporate social responsibility on firm financial performance: does audit quality matter? (2021)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Antecedents of Audit Quality in MENA Countries: The Effect of Firm- and Country-Level Governance Quality (2019)Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia (2021)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Audit Committee Composition and Auditor Reporting (2000)Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings Management During Import Relief Investigations (1991)Audit committee, board of director characteristics, and earnings management (2002)Performance matched discretionary accrual measures (2005)Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain (2009)How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2011)Mandatory Audit Firm Rotation and Audit Quality (2014)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Separation of Ownership and Control (1983)Higher market valuation of companies with a small board of directors (1996)Research Methods for Business Students (2003)DIVIDEND POLICY AND FIRM PERFORMANCE: A STUDY OF LISTED FIRMS IN NIGERIA (2012)Corporate Governance Mechanisms and Reported Earnings Quality in Listed Nigerian Insurance Firms (2013)The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria (2017)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Managerial ownership, accounting choices, and informativeness of earnings (1995)Ownership structures influence on audit fee (2015)Audit reports timeliness: Empirical evidence from Tunisia (2016)Board of directors' characteristics and corporate risk disclosure: the moderating role of family ownership (2020)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1981Auditor size and audit quality5,862 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2011Do audit tenure and firm size contribute to audit quality?172 cited
  • 2005Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen168 cited
  • 2010AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS IN NIGERIA156 cited
  • 2009Audit firm, corporate governance, and audit quality: Evidence from Bahrain110 cited
  • 2011The Effect of Ownership Structure on Audit Quality: Evidence from Jordan86 cited
  • 2011AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY72 cited
  • 2012Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia72 cited
  • 2006The Impact of Board Composition and Ethnicity on Audit Quality: Evidence from Malaysian Companies66 cited
  • 2011Review of Studies on Audit Quality65 cited
  • 2002Scope of Auditors' Liability, Audit Quality, and Capital Investment45 cited

Cited by

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2019
Does Audit Quality Matters in Malaysian Public Sector Auditing?
33 cited
  • 2020Corporate Governance and Audit Quality in Nigeria22 cited
  • 2019Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi21 cited