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AUDITOR’S RESPONSIBILITY AND INDEPENDENCE: EVIDENCE FROM CHINA
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AUDITOR’S RESPONSIBILITY AND INDEPENDENCE: EVIDENCE FROM CHINA (2004)AUDITOR’S RESPONSIBILITY AND INDEPENDENCE…An experimental study of users’ responses to qualified audit reports in China (2003)An experimental study of user…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions (2002)Auditor–Provided Consultancy …Auditor independence and fee dependence (2002)Auditor independence and fee …The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence (2001)The Effect of Internal Audit …An Examination of Auditor Independence Issues from the Perspectives of U.K. Finance Directors (2001)An Examination of Auditor Ind…The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses (2000)The Effects of Audit Quality …A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting (2000)A Decision Aid for Assessing …The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Auditor Independence: A Burdensome Constraint or Core Value? (1999)Auditor Independence: A Burde…THE IMPOSSIBILITY OF ELIMINATING THE EXPECTATIONS GAP: SOME THEORY AND EVIDENCE (1998)THE IMPOSSIBILITY OF ELIMINAT…Recurring issues in auditing: back to the future? (1996)Recurring issues in auditing:…Outcome Information and the "Expectation Gap": The Case of Loss Contingencies (1996)Outcome Information and the "…Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap (1994)Investor Views of Audit Assur…Accounting and social change: A neutralist view (1991)Accounting and social change:…An Analysis of Auditor Litigation and Audit Service Quality. (1988)An Analysis of Auditor Litiga…Audit Expectation Gap: Empirical Evidence from Vietnam (2020)Audit Expectation Gap: Empiri…Failure of auditors: The lack of compliance for business combinations in C hina (2013)Failure of auditors: The lack…Auditor size and audit quality (1981)Detecting Earnings Management. (1995)Do Abnormally High Audit Fees Impair Audit Quality? (2010)Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Detecting Earnings Management (2012)Office Size of Big 4 Auditors and Client Restatements (2012)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)Financial Statement Fraud: Insights from the Academic Literature (2008)Detecting Management Fraud in Public Companies (2010)Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms (2011)A Paradigm for Developing Better Measures of Marketing Constructs (1979)Personality and susceptibility to positive and negative emotional states. (1991)The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Evaluation (2009)Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt (2013)The Role of Corporate Social Responsibility (CSR) Assurance in Investors' Judgments When Managerial Pay is Explicitly Tied to CSR Performance (2014)Positive Accounting Theory (1985)The Effect of Audit Quality on Earnings Management* (1998)Corporate performance and CEO compensation in China (2005)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)The expectation gap in auditing (1998)THE ENVIRONMENTAL REPORTING EXPECTATIONS GAP: AUSTRALIAN EVIDENCE (1999)Audit expectation gap (2004)Auditing research: a review across the disciplinary divide (2008)Fraud in accounting, organizations and society: Extending the boundaries of research (2013)The Ties that Bind: The Decision to Co‐Offend in Fraud (2013)Problematising intellectual capital research: ostensive versus performative IC (2006)Ecoefficiency: Defining a role for environmental cost management (2007)Accounting and sustainable development: Reflections and propositions (2017)Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom (2008)Client Importance and Earnings Management: The Moderating Role of Audit Committees (2011)The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision (2011)Auditor Reputation and the Pricing of Initial Public Offerings. (1989)The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)
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References

  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 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
  • 2002Auditor independence and fee dependence440 cited
  • 2000A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting437 cited
  • 1998THE IMPOSSIBILITY OF ELIMINATING THE EXPECTATIONS GAP: SOME THEORY AND EVIDENCE206 cited
  • 2000The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses204 cited
  • 2002Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions188 cited
  • 1991Accounting and social change: A neutralist view177 cited
  • 1994Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap176 cited
  • 1996Recurring issues in auditing: back to the future?103 cited
  • 2001The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence102 cited
  • 1999Auditor Independence: A Burdensome Constraint or Core Value?79 cited
  • 1996Outcome Information and the "Expectation Gap": The Case of Loss Contingencies62 cited

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  • 2003An experimental study of users’ responses to qualified audit reports in China53 cited
  • 2001An Examination of Auditor Independence Issues from the Perspectives of U.K. Finance Directors49 cited
  • Cited by

    • 2020Audit Expectation Gap: Empirical Evidence from Vietnam15 cited
    • 2013Failure of auditors: The lack of compliance for business combinations in C hina14 cited