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Auditor Litigation and Modified Reporting on Bankrupt Clients
5 references·16 citing·41 second hop
Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modified Reporting…Financial statement analysis (2007)Financial statement analysisLawsuits against Auditors (1994)Lawsuits against AuditorsThe Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Financial and Market Effe…Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018)Do practitioner assessments a…Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Accounting Comparability, Aud…Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements (2013)Determinants and Market Conse…An accountability framework for financial statement auditors and related research questions (2013)An accountability framework f…Tax Aggressiveness and Accounting Fraud (2012)Tax Aggressiveness and Accoun…Client Conservatism and Auditor-Client Contracting (2012)Client Conservatism and Audit…Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Audit Reporting for Going-Con…An Examination of the Credence Attributes of an Audit (2012)An Examination of the Credenc…Big Five Audits and Accounting Fraud* (2010)Big Five Audits and Accountin…The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)The Relationship between Audi…Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses (2006)Earnings Management, Litigati…Audit Firm Size and Going-Concern Reporting Accuracy (2006)Audit Firm Size and Going-Con…Audit Firm Portfolio Management Decisions (2004)Audit Firm Portfolio Manageme…Risk Management in Client Acceptance Decisions (2003)Risk Management in Client Acc…The Association between Auditor Litigation and Abnormal Accruals (2001)The Association between Audit…The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Influence of Contrary Inf…Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? 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(2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Do PCAOB Inspections Improve the Quality of Internal Control Audits? (2016)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)A Study of the Environmental Disclosure Practices of Australian Corporations (1996)The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory (1998)Are Selling, General, and Administrative Costs “Sticky”? 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this work references cited by second hop

References

  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2007Financial statement analysis1,022 cited
  • 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
  • 1994Lawsuits against Auditors540 cited
  • 1989Characteristics of firms correcting previously reported quarterly earnings486 cited

Cited by

  • 1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
  • 2001The Association between Auditor Litigation and Abnormal Accruals409 cited
  • 2007The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions377 cited
  • 2018Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections373 cited
  • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
  • 2010Big Five Audits and Accounting Fraud*359 cited
  • 2006Audit Firm Size and Going-Concern Reporting Accuracy329 cited
  • 2012Tax Aggressiveness and Accounting Fraud322 cited
  • 2013Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements306 cited

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2004
Audit Firm Portfolio Management Decisions
293 cited
  • 2012Client Conservatism and Auditor-Client Contracting290 cited
  • 2003Risk Management in Client Acceptance Decisions284 cited
  • 2013An accountability framework for financial statement auditors and related research questions262 cited
  • 2006Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses245 cited
  • 2017Accounting Comparability, Audit Effort, and Audit Outcomes232 cited
  • 2012An Examination of the Credence Attributes of an Audit229 cited