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The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
16 references·1 citing·39 second hop
The link between in- and external rotation of the auditor and the quality of financial accounting and external audit (2012)The link between in- and external rotatio…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does Auditor Quality and Tenu…Exploring 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…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Behavioral research in accounting (1989)Behavioral research in accoun…Hierarchies and Bureaucracies: On the Role of Collusion in Organizations (1986)Hierarchies and Bureaucracies…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Job Market Signaling (1973)Job Market SignalingDie Betriebswirtschaft (1953)Die BetriebswirtschaftSustainable performance, conditional conservatism and audit fees (2023)Sustainable performance, cond…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)Agency Problems and Residual Claims (1983)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Institutions (1991)Legislative leviathan: party government in the House (1993)Capital markets research in accounting (2001)Big 4 Office Size and Audit Quality (2009)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)A Framework for Understanding and Researching Audit Quality (2011)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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 the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)The Social Psychology of Organizations. (1979)An Evolutionary Theory of Economic Change. (1983)The regulatory state and its legitimacy problems (1999)Why Resource-poor Dictators Allow Freer Media: A Theory and Evidence from Panel Data (2009)The Handbook of Organizational Economics (2013)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)An assessment of the use of partial least squares structural equation modeling in marketing research (2011)Multigroup Analysis in Partial Least Squares (PLS) Path Modeling: Alternative Methods and Empirical Results (2011)School Bullying: Development and Some Important Challenges (2013)
this work references cited by second hop

References

  • 1973Job Market Signaling16,329 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1953Die Betriebswirtschaft4,537 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 1986Hierarchies and Bureaucracies: On the Role of Collusion in Organizations1,227 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 1989Behavioral research in accounting741 cited
  • 2002

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Auditor Tenure and Audit Reporting Failures
723 cited

Cited by

  • 2023Sustainable performance, conditional conservatism and audit fees12 cited