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Agency costs and audit quality: evidence from France
16 references·16 citing·28 second hopsampled
Agency costs and audit quality: evidence from France (2001)Agency costs and audit quality: evidence …Investor protection and corporate governance (2000)Investor protection and corpo…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies (1993)Additional evidence on the as…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Agency Problems and Residual Claims (1983)Agency Problems and Residual …The Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Determinants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The option pricing model and the risk factor of stock (1976)The option pricing model and …Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity (2021)Audit committee and audit qua…What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants (2020)What is it going to cost? Emp…Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context (2020)Board's characteristics, owne…Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan (2019)Ownership structure and audit…Determinants of auditor choice: Review of the empirical literature (2019)Determinants of auditor choic…Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy (2013)Corporate Governance, Firm Ch…The Role of Auditing in Small, Private Family Firms: Is It About Quality and Credibility? (2010)The Role of Auditing in Small…The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities* (2010)The Relative Importance of Fi…The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK (2010)The effectiveness of corporat…Demand for Audit Quality in Private Firms: Evidence on Ownership Effects (2010)Demand for Audit Quality in P…Audit pricing and the Big4 fee premium: evidence from Belgium (2009)Audit pricing and the Big4 fe…Does leverage influence auditor choice? A cross-country analysis (2008)Does leverage influence audit…Corporate Governance Reform and the Cost of Debt Financing of Listed French Companies (2007)Corporate Governance Reform a…Audit qualifications and corporate governance in Spanish listed firms (2005)Audit qualifications and corp…The impact of audit quality on earnings rounding-up behaviour: some UK evidence (2004)The impact of audit quality o…Economic Determinants of Multiple Accounting Method Choices in a Swiss Context (2004)Economic Determinants of Mult…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)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)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)The Problem of Social Cost (1960)Corporate Governance and Equity Prices (2003)Earnings management and investor protection: an international comparison (2003)Law, finance, and economic growth in China (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Theory of Value (1959)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1998Law and Finance17,902 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1983Agency Problems and Residual Claims4,877 cited
  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
  • 1976The option pricing model and the risk factor of stock

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1,239 cited

Cited by

  • 2021Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity107 cited
  • 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK104 cited
  • 2013Corporate Governance, Firm Characteristics and Earnings Management in an Emerging Economy100 cited
  • 2005Audit qualifications and corporate governance in Spanish listed firms99 cited
  • 2010The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities*98 cited
  • 2019Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan97 cited
  • 2010The Role of Auditing in Small, Private Family Firms: Is It About Quality and Credibility?92 cited
  • 2004The impact of audit quality on earnings rounding-up behaviour: some UK evidence86 cited
  • 2020What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants79 cited
  • 2020Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context77 cited
  • 2004Economic Determinants of Multiple Accounting Method Choices in a Swiss Context73 cited
  • 2008Does leverage influence auditor choice? A cross-country analysis67 cited
  • 2010Demand for Audit Quality in Private Firms: Evidence on Ownership Effects66 cited
  • 2019Determinants of auditor choice: Review of the empirical literature65 cited
  • 2009Audit pricing and the Big4 fee premium: evidence from Belgium64 cited
  • 2007Corporate Governance Reform and the Cost of Debt Financing of Listed French Companies62 cited