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The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance*
8 references·7 citing·48 second hop
The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance* (2007)The Impact of the Public's Expectations o…Auditors' and Investors' Perceptions of the “Expectation Gap” (2001)Auditors' and Investors' Perc…Capping auditor liability: The German experience (1998)Capping auditor liability: Th…Auditors' Liability, Vague Due Care, and Auditing Standards (1998)Auditors' Liability, Vague Du…Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap (1994)Investor Views of Audit Assur…Evaluation of auditor decisions: Hindsight bias effects and the expectation gap (1993)Evaluation of auditor decisio…An Empirical Study of the Audit Expectation-Performance Gap (1993)An Empirical Study of the Aud…The Liability Crisis in the United States: Impact on the Accounting Profession (1992)The Liability Crisis in the U…Institutional Uncertainty and Taxpayer Compliance (1992)Institutional Uncertainty and…The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment (2020)The effect of auditor litigat…Executive Accountants and the Reliability of Financial Reporting (2017)Executive Accountants and the…The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the U nited A rab E mirates ( UAE ) (2015)The Role of Auditors in Preve…Engagement Partner Identification: A Theoretical Analysis (2014)Engagement Partner Identifica…The Economics of Setting Auditing Standards (2012)The Economics of Setting Audi…External auditors and clients: an investigation ofperceptions of value for money (VfM) audit practices inthe UK public sector (2010)External auditors and clients…Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process (2009)Implications of regulatory pr…Public goods provision in an experimental environment (1985)Choice Under Uncertainty: Problems Solved and Unsolved (1992)Why do people pay taxes? (1992)To evade taxes or not to evade: that is the question (2003)Taxpayer information assistance services and tax compliance behavior (2010)Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy (2011)Auditing, Consulting, and Auditor Independence (1984)The effect of bonus schemes on accounting decisions (1985)Investors' Recovery Friction and Auditor Liability Rules (1999)The effects of bonus schemes on accounting decisions (2011)The geography of US auditors: information quality and monitoring costs by local versus non-local auditors (2013)The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior (2016)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Corporate Governance and the Quality of Audit Process: An Exploratory Analysis Considering Internal Audit, Audit Committee and Board of Directors (2022)Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities (2022)The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention (2023)Hindsight is not equal to foresight: The effect of outcome knowledge on judgment under uncertainty. (1975)Human Inference: Strategies and Shortcomings of Social Judgment. (1981)Human Inference: Strategies and Shortcomings of Social Judgment. (1983)Outcome Information and the "Expectation Gap": The Case of Loss Contingencies (1996)Debiasing the Outcome Effect: The Role of Instructions in an Audit Litigation Setting (2002)Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (2005)Mergers and the Market for Corporate Control (1965)Banks, Finance and Investment in Germany (1994)Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium (2002)Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada (2005)Abnormal audit fees and audit quality: initial evidence from the German audit market (2014)Accounting in Organizations and Society (2020)Mail Surveys and Response Rates: A Literature Review (1975)Financial Accounting Standards Board (FASB) (2008)Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors (2011)Understanding financial auditing from a service perspective (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Earnings Management During Import Relief Investigations (1991)Financial Reporting Consequences of Sovereign Wealth Fund Investment (2017)Carbon emission trading scheme and firm debt financing (2023)Actions speak louder than words: environmental law enforcement and audit fees (2024)The expectation gap in auditing (1998)THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE (1999)Audit expectation gap (2004)Boards of Directors and Firm Performance: is there an expectations gap? (2006)The role of auditing in the fight against corruption (2018)Client risk and recent changes in the market for audit services (1998)The expectation gap: perceptual differences between auditors, jurors and students (2001)The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market* (2004)
this work references cited by second hop

References

  • 1993An Empirical Study of the Audit Expectation-Performance Gap369 cited
  • 1992Institutional Uncertainty and Taxpayer Compliance259 cited
  • 2001Auditors' and Investors' Perceptions of the “Expectation Gap”220 cited
  • 1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap176 cited
  • 1993Evaluation of auditor decisions: Hindsight bias effects and the expectation gap88 cited
  • 1992The Liability Crisis in the United States: Impact on the Accounting Profession82 cited
  • 1998Capping auditor liability: The German experience72 cited
  • 1998Auditors' Liability, Vague Due Care, and Auditing Standards68 cited

Cited by

  • 2015The Role of Auditors in Preventing, Detecting, and Reporting Fraud: The Case of the U nited A rab E mirates ( UAE )56 cited
  • 2020The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment55 cited
  • 2012The Economics of Setting Auditing Standards55 cited
  • 2009Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process44 cited
  • 2014Engagement Partner Identification: A Theoretical Analysis42 cited
  • 2017Executive Accountants and the Reliability of Financial Reporting33 cited

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  • 2010External auditors and clients: an investigation ofperceptions of value for money (VfM) audit practices inthe UK public sector7 cited