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Auditor Independence and Auditor Bargaining Power: Some S panish Evidence Concerning Audit Error in the Going Concern Decision
16 references·0 citing·47 second hop
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Evidence from Spain (2009)Does Mandatory Audit Firm Rot…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Introductory Econometrics for Finance (2008)Introductory Econometrics for…The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)The Relationship between Audi…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Audit Firm Size and Going-Concern Reporting Accuracy (2006)Audit Firm Size and Going-Con…Ownership structure and firm value: new evidence from Spain (2004)Ownership structure and firm …Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Auditor Industry Specializati…Do Non–Audit Service Fees Impair Auditor Independence? 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this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 2008Introductory Econometrics for Finance3,662 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2011Monetary Policy Strategy: Lessons from the Crisis455 cited
  • 2004Ownership structure and firm value: new evidence from Spain391 cited
  • 2007The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions377 cited
  • 2004Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing373 cited
  • 1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
  • 1982Suit, Settlement, and Trial: A Theoretical Analysis under Alternative Methods for the Allocation of Legal Costs330 cited
  • 2006Audit Firm Size and Going-Concern Reporting Accuracy329 cited
  • 1981Suit and Settlement vs. Trial: A Theoretical Analysis under Alternative Methods for the Allocation of Legal Costs307 cited
  • 2010Auditor Independence in a Private Firm and Low Litigation Risk Setting287 cited

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  • 1996The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis191 cited
  • 2009Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain162 cited
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