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Review of Studies on Audit Quality
15 references·12 citing·43 second hop
Review of Studies on Audit Quality (2011)Review of Studies on Audit QualityAuditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements (2011)Auditor Realignments Accompan…Audit Office Size, Audit Quality, and Audit Pricing (2010)Audit Office Size, Audit Qual…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Audit Firm Size and Going-Concern Reporting Accuracy (2006)Audit Firm Size and Going-Con…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Audit Partner Tenure and Audit Quality (2005)Audit Partner Tenure and Audi…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector (2000)The Differentiation of Qualit…Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses (1999)Audit Quality and Auditor Siz…Factors Associated with the Incidence of Reduced Audit Quality Behaviors. (1996)Factors Associated with the I…The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets (1994)The association between audit…Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users (1992)Audit Quality Attributes: The…An Analysis of Auditor Litigation and Audit Service Quality. (1988)An Analysis of Auditor Litiga…Auditor size and audit quality (1981)Auditor size and audit qualityJournal of business finance and accounting (1978)Journal of business finance a…THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY: EVIDENCE FROM SAUDI ARABIA (2021)THE IMPACT OF AUDIT COMMITTEE…Audit Quality: A Bibliometric Analysis (1981-2020) (2020)Audit Quality: A Bibliometric…The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance (2019)The Influence of Work Overloa…RESEARCH ON FACTORS AFFECTING ORGANIZATIONAL STRUCTURE, OPERATING MECHANISM AND AUDIT QUALITY: AN EMPIRICAL STUDY IN VIETNAM (2019)RESEARCH ON FACTORS AFFECTING…PENGARUH UKURAN PERUSAHAAN KLIEN, AUDIT TENURE, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT (2019)PENGARUH UKURAN PERUSAHAAN KL…Effect of Audit Rotation, Audit Fee And Auditor Competence To Motivation Auditor And Audit Quality: Empirical Evidence In Vietnam (2019)Effect of Audit Rotation, Aud…AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUALITY: A BENCHMARK ANALYSIS (2018)AUDIT COMMITTEE ATTRIBUTES AN…The Research of Factors Affecting the Quality of Audit Activities: Empirical Evidence in Vietnam (2016)The Research of Factors Affec…Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria (2015)Computer Assisted Audit Techn…Audit Quality and Financial Performance of Quoted Cement Firms in Nigeria (2014)Audit Quality and Financial P…Determinants of Audit Quality in the Nigerian Business Environment (2013)Determinants of Audit Quality…Earnings Management, Audit Quality and Legal Environment: An International Comparison (2012)Earnings Management, Audit Qu…Auditing Standards, Legal Liability, and Auditor Wealth (1993)Auditor brand name reputations and industry specializations (1995)Who Cares about Auditor Reputation?* (2005)The impact of corporate governance on auditor choice: Evidence from China (2009)Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions (2014)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)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 to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)Specification Tests in Econometrics (1978)Investor Reaction to Going Concern Audit Reports (2010)Accounting Comparability, Audit Effort, and Audit Outcomes (2017)On the relationship between corporate governance and firm performance: Evidence from GCC countries (2017)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Office Size of Big 4 Auditors and Client Restatements (2012)Debt covenant violation and manipulation of accruals (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)Exploring the linkage between investment in manufacturing and environmental technologies (2000)Accountingization v. legitimation: a comparative study of the use of accounting information in intensive care (2003)Investigating the Risk–Return Relationship of Information Technology Investment: Firm-Level Empirical Analysis (2007)Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings (2003)Determinants of Auditor Choice: Evidence from a Small Client Market (2008)Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards? (2010)Auditor Reputation and the Pricing of Initial Public Offerings. (1989)The impact of improved auditor independence on audit market concentration in China (1999)The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
  • 2010Audit Office Size, Audit Quality, and Audit Pricing610 cited
  • 1978Journal of business finance and accounting580 cited
  • 1999Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses366 cited
  • 2006Audit Firm Size and Going-Concern Reporting Accuracy329 cited
  • 2000The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector235 cited
  • 1994The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets220 cited
  • 1996Factors Associated with the Incidence of Reduced Audit Quality Behaviors.193 cited
  • 1992Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users187 cited
  • 2011Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements154 cited
  • 2005Audit Partner Tenure and Audit Quality

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68 cited

Cited by

  • 2012Earnings Management, Audit Quality and Legal Environment: An International Comparison60 cited
  • 2018AUDIT COMMITTEE ATTRIBUTES AND AUDIT QUALITY: A BENCHMARK ANALYSIS53 cited
  • 2019The Influence of Work Overload, Time Pressure and Social Influence Pressure on Auditors’ Job Performance53 cited
  • 2015Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria37 cited
  • 2013Determinants of Audit Quality in the Nigerian Business Environment35 cited
  • 2020Audit Quality: A Bibliometric Analysis (1981-2020)31 cited
  • 2021THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY: EVIDENCE FROM SAUDI ARABIA27 cited
  • 2019PENGARUH UKURAN PERUSAHAAN KLIEN, AUDIT TENURE, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT26 cited
  • 2019Effect of Audit Rotation, Audit Fee And Auditor Competence To Motivation Auditor And Audit Quality: Empirical Evidence In Vietnam21 cited
  • 2014Audit Quality and Financial Performance of Quoted Cement Firms in Nigeria19 cited
  • 2019RESEARCH ON FACTORS AFFECTING ORGANIZATIONAL STRUCTURE, OPERATING MECHANISM AND AUDIT QUALITY: AN EMPIRICAL STUDY IN VIETNAM16 cited
  • 2016The Research of Factors Affecting the Quality of Audit Activities: Empirical Evidence in Vietnam14 cited