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A Continuous Relation between Audit Firm Size and Audit Opinions: Evidence from China
16 references·4 citing·34 second hop
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 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
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
  • 2002Auditor independence and fee dependence440 cited
  • 2023DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR359 cited
  • 1994Auditor Switching and Conservatism.284 cited
  • 2001Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China

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259 cited
  • 1992The Audit Report under Going Concern Uncertainties: An Empirical Analysis236 cited
  • Cited by

    • 2019The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran39 cited
    • 2016Audit quality differences amongst audit firms in a developing economy37 cited
    • 2014The impact of internal governance mechanisms on audit quality: a study of large listed companies in China27 cited
    • 2018The impact of litigation risk on the association between audit quality and auditor size: Evidence from China25 cited