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The Impact of Management Integrity on Audit Planning and Evidence

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References

2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
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1994Auditors' Sensitivity to Source Reliability156 cited
1999Are Audit Program Plans Risk-Adjusted?149 cited
2001The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees135 cited

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2012Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions79 cited
2010The Effects of Ingratiation and Client Incentive on Auditor Judgment74 cited
2011External auditors' reliance on internal auditing: further evidence73 cited
2017Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements71 cited
2017Corporate social responsibility and the assessment by auditors of the risk of material misstatement

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2011Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation67 cited

2012Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences62 cited

2016Internal control weaknesses and evidence of real activities manipulation59 cited

2019Loan Guarantees, Corporate Social Responsibility Disclosure and Audit Fees: Evidence from China55 cited

2020Female tainted directors, financial reporting quality and audit fees46 cited

2021Does corporate culture impact audit pricing? Evidence from textual analysis45 cited

2011Chief Financial Officer Influence on Audit Planning40 cited

2012Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan38 cited