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Alternative perspectives to deal with auditors’ agency problem
13 references·16 citing·37 second hop
Alternative perspectives to deal with auditors’ agency problem (2006)Alternative perspectives to deal with aud…Consideration of Fraud in a Financial Statement Audit (2019)Consideration of Fraud in a F…The Auditor-to-Client Revolving Door and Earnings Management (2005)The Auditor-to-Client Revolvi…Financial Statement Fraud: Prevention and Detection (2004)Financial Statement Fraud: Pr…Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley Act cure the disease? (2004)Enron as a symptom of audit p…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Causes, consequences, and deterence of financial statement fraud (2003)Causes, consequences, and det…The power of “independence”: defending and extending the jurisdiction of accounting in the United Kingdom (1995)The power of “independence”: …PREDICTING CORPORATE BANKRUPTCY USING FAILING FIRMS (1991)PREDICTING CORPORATE BANKRUPT…The USE OF MULTIPLE DISCRIMINANT ANALYSIS IN THE ASSESSMENT OF THE GOING‐CONCERN STATUS OF AN AUDIT CLIENT (1990)The USE OF MULTIPLE DISCRIMIN…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Financial Ratios As Predictors of Failure (1966)Financial Ratios As Predictor…The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature (2023)The roles and interplay of en…Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator (2020)Evaluating Audit Quality Usin…Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions (2018)Mandatory audit firm rotation…PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (2017)PENGARUH KUALITAS AUDIT, FINA…Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia (2016)Pengaruh Tenure, Rotasi dan S…Audit committee perspectives on mandatory audit firm rotation: evidence from Canada (2015)Audit committee perspectives …Whistle-blowing by external auditors in South Africa (2014)Whistle-blowing by external a…Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality? (2014)Section 45 of the Auditing Pr…Reportable irregularities and audit quality: Insights from South Africa (2014)Reportable irregularities and…PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, DAN UKURAN KAP PADA KUALITAS AUDIT (2014)PENGARUH MASA PERIKATAN AUDIT…PENGARUH INDEPENDENSI AUDITOR DAN BESARAN FEE AUDIT TERHADAP KUALITAS PROSES AUDIT (2014)PENGARUH INDEPENDENSI AUDITOR…Auditors perceptions on impact of mandatory audit firm rotation on auditor independence Evidence from Bahrain (2014)Auditors perceptions on impac…A Review on Audit Quality Factors (2014)A Review on Audit Quality Fac…Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession? (2013)Whistle-blowing by external a…Governance Mechanisms As Moderators Of Agency Costs In A Pre-SOX Environment (2011)Governance Mechanisms As Mode…Mary Douglas, risk and accounting failures (2008)Mary Douglas, risk and accoun…Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Principles of Corporate Finance. (1981)Corporate financial distress : a complete guide to predicting, avoiding, and dealing with bankruptcy (1983)The Relation between Going-Concern Opinions and the Auditor's Loss Function (1998)Audit quality and the going-concern decision-making process: Spanish evidence (2004)Going concern prediction using data mining techniques (2004)Financial Management: Theory and Practice (2018)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Principles of Corporate Governance (2004)Financial Statement Fraud: Insights from the Academic Literature (2008)The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)Conditional logit analysis of qualitative choice behavior (1972)The Effect of Audit Quality on Earnings Management* (1998)Professions and Power. (1975)Measuring manufacturing performance: a new challenge for managerial accounting research (1983)The System of Professions: An Essay on the Division of Expert Labor. (1990)The dynamics of “closure” amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886–1903 (1998)Transforming audit technologies: Business risk audit methodologies and the audit field (2006)Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space (2011)Improving corporate governance: the role of audit committee disclosures (2003)Debating the Impact of Accrual Accounting and Reporting in the Public Sector (2005)Challenges to the fraud triangle: Questions on its usefulness (2015)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Detecting false financial statements using published data: some evidence from Greece (2002)Narcissus Enters the Courtroom: CEO Narcissism and Fraud (2012)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1966Financial Ratios As Predictors of Failure4,753 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2003Causes, consequences, and deterence of financial statement fraud585 cited
  • 2019Consideration of Fraud in a Financial Statement Audit407 cited
  • 1995The power of “independence”: defending and extending the jurisdiction of accounting in the United Kingdom299 cited
  • 2004Financial Statement Fraud: Prevention and Detection281 cited
  • 1990The USE OF MULTIPLE DISCRIMINANT ANALYSIS IN THE ASSESSMENT OF THE GOING‐CONCERN STATUS OF AN AUDIT CLIENT160 cited
  • 1991PREDICTING CORPORATE BANKRUPTCY USING FAILING FIRMS104 cited
  • 2004Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley Act cure the disease?100 cited
  • 2005The Auditor-to-Client Revolving Door and Earnings Management88 cited

Cited by

  • 2013Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?

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47 cited
  • 2008Mary Douglas, risk and accounting failures46 cited
  • 2014PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, DAN UKURAN KAP PADA KUALITAS AUDIT40 cited
  • 2014A Review on Audit Quality Factors40 cited
  • 2014Whistle-blowing by external auditors in South Africa38 cited
  • 2018Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions35 cited
  • 2014Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?30 cited
  • 2016Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia30 cited
  • 2015Audit committee perspectives on mandatory audit firm rotation: evidence from Canada28 cited
  • 2023The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature27 cited
  • 2014PENGARUH INDEPENDENSI AUDITOR DAN BESARAN FEE AUDIT TERHADAP KUALITAS PROSES AUDIT27 cited
  • 2017PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN23 cited
  • 2014Auditors perceptions on impact of mandatory audit firm rotation on auditor independence Evidence from Bahrain21 cited
  • 2020Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator18 cited
  • 2014Reportable irregularities and audit quality: Insights from South Africa18 cited
  • 2011Governance Mechanisms As Moderators Of Agency Costs In A Pre-SOX Environment17 cited