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The Association between Auditor Industry Specialization and Firms' Disclosure of Internal Control Weaknesses
16 references·3 citing·40 second hopsampled
The Association between Auditor Industry Specialization and Firms' Disclosure of Internal Control Weaknesses (2011)The Association between Auditor Industry …Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Market reactions to the discl…Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures (2007)Internal Control Weakness and…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Corporate governance and firm valuation (2006)Corporate governance and firm…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Audit Firm Industry Specialization and Client Disclosure Quality (2004)Audit Firm Industry Specializ…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Audit Firm Industry Specializ…Error Detection by Industry‐Specialized Teams during Sequential Audit Review (2002)Error Detection by Industry‐S…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Climate risk disclosures and auditor expertise (2024)Climate risk disclosures and …Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms (2020)Auditor realignment, voluntar…Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects (2017)Impact of Partner Change on A…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Internal governance structures and earnings management (2005)Audit Quality: Insights from the Academic Literature (2012)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)The Effect of Audit Quality on Earnings Management* (1998)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors (2008)Internal control and management guidance (2009)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 Pricing of Audit Services: Theory and Evidence (1980)A Framework for Understanding and Researching Audit Quality (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Financial fraud, director reputation, and shareholder wealth (2007)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)Higher market valuation of companies with a small board of directors (1996)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Do ESG Controversies Matter for Firm Value? Evidence from International Data (2016)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2006Corporate governance and firm valuation1,283 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
  • 2004Audit Firm Industry Specialization and Client Disclosure Quality537 cited
  • 2007Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures438 cited

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

  • 2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited
  • 2003Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public378 cited
  • Cited by

    • 2024Climate risk disclosures and auditor expertise29 cited
    • 2017Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects21 cited
    • 2020Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms16 cited