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Análisis empírico de los factores que explican la mejora de la opinión de auditoría: compra de opinión y mejora en las prácticas contables de la empresa
16 references·1 citing·44 second hop
Análisis empírico de los factores que explican la mejora de la opinión de auditoría: compra de opinión y mejora en las prácticas contables de la empresa (2007)Análisis empírico de los factores que exp…Do Analysts and Auditors Use Information in Accruals? (2001)Do Analysts and Auditors Use …Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches (2001)Auditor Opinion Shopping and …Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Do companies successfully engage in opinion-shopping? Evidence from the UK (2000)Do companies successfully eng…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis (1996)The Role of Economic Trade-Of…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Audit Report under Going Concern Uncertainties: An Empirical Analysis (1992)The Audit Report under Going …Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches (1992)Auditor Independence, Dismiss…Informationally motivated auditor replacement (1991)Informationally motivated aud…An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions (1986)Abnormal stock returns associ…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…DEA as a business failure prediction tool Application to the case of galician SMEs (2014)DEA as a business failure pre…Limited-dependent and qualitative variables in econometrics (1983)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Audit Committee Oversight Process* (2009)A Framework for Understanding and Researching Audit Quality (2011)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)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)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)Auditor Industry Specialization and Earnings Quality (2003)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)The Effect of Audit Quality on Earnings Management* (1998)Do investors overvalue firms with bloated balance sheets? (2004)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Earnings management and annual report readability (2016)Trade and Industry (1946)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Auditor Style and Financial Statement Comparability (2013)Does Mandatory Rotation of Audit Partners Improve Audit Quality? (2014)A Review of the Archival Literature on Audit Partners (2017)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Audit delay and the timeliness of corporate reporting* (1989)Additional Evidence on Audit Report Lag (2001)Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Internal governance structures and earnings management (2005)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • 2000Do companies successfully engage in opinion-shopping? Evidence from the UK424 cited
  • 1991Informationally motivated auditor replacement305 cited
  • 1986Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions264 cited
  • 1992The Audit Report under Going Concern Uncertainties: An Empirical Analysis236 cited
  • 2001Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches194 cited
  • 1996The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis

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191 cited
  • 1992Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches185 cited
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    • 2014DEA as a business failure prediction tool Application to the case of galician SMEs17 cited