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Audit partner specialization: the case of Andersen followers
16 references·2 citing·34 second hop
Audit partner specialization: the case of Andersen followers (2012)Audit partner specialization: the case of…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…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…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…Relative valuation roles of equity book value and net income as a function of financial health (1998)Relative valuation roles of e…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…The Tacit Dimension (1997)The Tacit DimensionManagerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies (2023)Audit Fees, Audit Tenure, Aud…Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator (2020)Evaluating Audit Quality Usin…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)The Nature of the Firm (1937)Capital markets research in accounting (2001)Equity Incentives and Earnings Management (2005)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)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)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)A Dynamic Theory of Organizational Knowledge Creation (1994)Toward a knowledge‐based theory of the firm (1996)Evolving to a New Dominant Logic for Marketing (2003)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 1997The Tacit Dimension12,515 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1998Relative valuation roles of equity book value and net income as a function of financial health897 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?

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840 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
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    • 2020Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator18 cited
    • 2023Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies13 cited