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An empirical comparison of the effect of XBRL on audit fees in the US and Japan
16 references·2 citing·39 second hop
An empirical comparison of the effect of XBRL on audit fees in the US and Japan (2015)An empirical comparison of the effect of …One Report: Integrated Reporting for a Sustainable Strategy (2010)One Report: Integrated Report…What Works in Securities Laws? (2006)What Works in Securities Laws?What do we know about audit quality? (2004)What do we know about audit q…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…International Corporate Governance (2003)International Corporate Gover…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations (1995)Factors Influencing Voluntary…Boards of directors and substitution effects of alternative governance mechanisms (1995)Boards of directors and subst…Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)Culture and the Self: Implica…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…The effect of audit firm size on audit prices (1984)The effect of audit firm size…Separation of Ownership and Control (1983)Separation of Ownership and C…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study (2021)The impact of mandatory adopt…Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector (2019)Effectivness of the Adoption …The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)The Modern Corporation and Private Property (1933)Agency Problems and Residual Claims (1983)Positive Accounting Theory (1985)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)What drives corporate social performance? The role of nation-level institutions (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)A circumplex model of affect. (1980)Culture's Consequences: International Differences in Work-Related Values. (1983)Motivation and Personality (1997)The Emerging Field of Emotion Regulation: An Integrative Review (1998)Subjective well-being: Three decades of progress. (1999)The weirdest people in the world? (2010)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 Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Law and Finance (1998)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)Ownership Structure, Corporate Governance, and Firm Value: Evidence from the East Asian Financial Crisis (2003)Corporate governance in emerging markets: A survey (2012)Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide (2012)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Culture and the Self: Implications for Cognition, Emotion, and Motivation21,977 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2003International Corporate Governance1,398 cited
  • 1995Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations1,306 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 1995Boards of directors and substitution effects of alternative governance mechanisms818 cited
  • 2010One Report: Integrated Reporting for a Sustainable Strategy

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800 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • Cited by

    • 2021The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study23 cited
    • 2019Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector21 cited