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External Auditing vs Statutory Committee Auditing: The Italian Evidence
16 references·0 citing·31 second hop
External Auditing vs Statutory Committee Auditing: The Italian Evidence (2009)External Auditing vs Statutory Committee …Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…Financial Accounting Theory (2003)Financial Accounting TheoryExploring 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…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …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…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceCauses and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…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)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)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)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Separation of Ownership and Control (1983)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)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Predicting Material Accounting Misstatements* (2011)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2003Financial Accounting Theory1,168 cited
  • 2002

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Audit‐Firm Tenure and the Quality of Financial Reports*
1,066 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
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