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Auditor Changes Following a Big 4 Merger with a Local Chinese Firm: A Case Study
16 references·9 citing·39 second hop
Auditor Changes Following a Big 4 Merger with a Local Chinese Firm: A Case Study (2010)Auditor Changes Following a Big 4 Merger …The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Litigation Risk and the Finan…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Corporate Governance in Asia: A Survey (2002)Corporate Governance in Asia:…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Qualitative Research Design: An Interactive Approach (1996)Qualitative Research Design: …The Focused Interview: A Manual of Problems and Procedures (1990)The Focused Interview: A Manu…The effect of audit firm size on audit prices (1984)The effect of audit firm size…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Corporate Financial Statements, A Product of the Market and Political Processes (1977)Corporate Financial Statement…The relationship between audit components and audit market adaptability (2020)The relationship between audi…How Big-4 Firms Improve Audit Quality (2020)How Big-4 Firms Improve Audit…Audit firm merger and the strategic response by large audit firms (2020)Audit firm merger and the str…Challenges to Professional Independence in a Relational Society: Accountants in China (2019)Challenges to Professional In…Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong (2019)Audit report lag, audit fees,…The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms (2018)The Determinants and Effects …The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry (2017)The joint effects of social i…Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China (2016)Client Following Former Audit…Audit opinion improvement and the timing of disclosure (2012)Audit opinion improvement and…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Corporate governance in emerging markets: A survey (2012)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Corporate Governance in China: A Survey (2020)Law and Finance (1998)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)A Framework for Understanding and Researching Audit Quality (2011)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)Estimating the Value of Political Connections (2001)Tunneling, propping, and expropriation: evidence from connected party transactions in Hong Kong☆ (2006)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Teacher knowledge and the knowledge base of teaching (2001)Focus group interviews as a data collecting strategy (2004)Superwoman Schema: African American Women’s Views on Stress, Strength, and Health (2010)Determining Validity in Qualitative Inquiry (2000)Techniques to Identify Themes (2003)Understanding the science experiences of successful women of color: Science identity as an analytic lens (2007)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
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References

  • 1996Qualitative Research Design: An Interactive Approach11,576 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 1990The Focused Interview: A Manual of Problems and Procedures1,036 cited
  • 2002Corporate Governance in Asia: A Survey965 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2000Auditor resignations: clientele effects and legal liability

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592 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • Cited by

    • 2019Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong37 cited
    • 2019Challenges to Professional Independence in a Relational Society: Accountants in China24 cited
    • 2012Audit opinion improvement and the timing of disclosure23 cited
    • 2016Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China23 cited
    • 2017The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry21 cited
    • 2018The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms21 cited
    • 2020Audit firm merger and the strategic response by large audit firms17 cited
    • 2020How Big-4 Firms Improve Audit Quality15 cited
    • 2020The relationship between audit components and audit market adaptability15 cited