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Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia
16 references·13 citing·41 second hop
Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia (2009)Audit Firm Tenure and Auditor Reporting Q…DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR (2023)DETERMINANTS OF AUDIT QUALITY…Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan (2005)Discretionary Accruals, Audit…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…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…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…An Experimental Investigation of Retention and Rotation Requirements (2001)An Experimental Investigation…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Auditor Switching and Conservatism. (1994)Auditor Switching and Conserv…Default on Debt Obligations and the Issuance of Going-Concern Opinions. (1992)Default on Debt Obligations a…An Analysis of Auditor Litigation and Audit Service Quality. (1988)An Analysis of Auditor Litiga…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 qualityThe philosophy of auditing. (1964)The philosophy of auditing.Konstruksi Model Kualitas Laporan Keuangan Di Indonesia (2023)Konstruksi Model Kualitas Lap…Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies (2023)Audit Fees, Audit Tenure, Aud…Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries (2022)Auditor switching, lowballing…Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market (2020)Audit Committee Chair Attribu…A theoretical approach to auditor independence and audit quality (2020)A theoretical approach to aud…Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi (2018)Pengaruh Audit Tenure dan Fin…Effect of Audit Quality on the Financial Performance of Selected Banks in Nigeria (2018)Effect of Audit Quality on th…A review of the concept and measures of audit quality across three decades of research (2018)A review of the concept and m…Does Auditor Rotation Increase Auditor Independence? (2016)Does Auditor Rotation Increas…Audit committee diligence around initial audit engagement (2016)Audit committee diligence aro…Non-audit services, audit firm tenure and earnings management in Malaysia (2015)Non-audit services, audit fir…External auditor's characteristics, corporate governance and audit reporting quality (2015)External auditor's characteri…Audit Rotation and Audit Report: Empirical Evidence from Malaysian PLCs over the Period of Ten Years (2014)Audit Rotation and Audit Repo…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)Auditor independence, ‘low balling’, and disclosure regulation (1981)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Partner Tenure and Audit Quality (2006)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)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Detecting Earnings Management (2012)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Audit Fees and Auditor Size: Further Evidence (1986)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Debt covenant violation and manipulation of accruals (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)The Effect of Audit Quality on Earnings Management* (1998)Audit Quality: Insights from the Academic Literature (2012)Leaders, Values, and Organizational Climate: Examining Leadership Strategies for Establishing an Organizational Climate Regarding Ethics (2004)A Cross-Cultural Examination of the Endorsement of Ethical Leadership (2006)Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 1964The philosophy of auditing.665 cited
  • 1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
  • 2023DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR359 cited
  • 1994Auditor Switching and Conservatism.284 cited
  • 1992Default on Debt Obligations and the Issuance of Going-Concern Opinions.235 cited
  • 2001An Experimental Investigation of Retention and Rotation Requirements214 cited

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2005
Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan
172 cited

Cited by

  • 2014Audit Rotation and Audit Report: Empirical Evidence from Malaysian PLCs over the Period of Ten Years32 cited
  • 2016Does Auditor Rotation Increase Auditor Independence?30 cited
  • 2018Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi26 cited
  • 2020A theoretical approach to auditor independence and audit quality24 cited
  • 2015Non-audit services, audit firm tenure and earnings management in Malaysia24 cited
  • 2020Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market19 cited
  • 2016Audit committee diligence around initial audit engagement19 cited
  • 2022Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries16 cited
  • 2015External auditor's characteristics, corporate governance and audit reporting quality15 cited
  • 2018A review of the concept and measures of audit quality across three decades of research13 cited
  • 2023Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies13 cited
  • 2018Effect of Audit Quality on the Financial Performance of Selected Banks in Nigeria13 cited
  • 2023Konstruksi Model Kualitas Laporan Keuangan Di Indonesia10 cited