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Audit firm rotation and audit quality: evidence from academic research
16 references·3 citing·37 second hopsampled
Audit firm rotation and audit quality: evidence from academic research (2013)Audit firm rotation and audit quality: ev…How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2011)How Do Various Forms of Audit…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts* (2009)Auditor Tenure and the Abilit…Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees (2007)Auditor Independence: Evidenc…Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects (2007)Audit firm tenure and financi…An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients (2007)An Analysis of Forced Auditor…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…After Enron: Auditor Conservatism and Ex-Andersen Clients (2006)After Enron: Auditor Conserva…Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen (2005)Mandatory Audit Firm Turnover…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…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…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…An Experimental Investigation of Retention and Rotation Requirements (2001)An Experimental Investigation…A structured literature review of empirical research on mandatory auditor rotation (2024)A structured literature revie…Audit Fee Research on Issues Related to Ethics (2017)Audit Fee Research on Issues …Non-audit services, audit firm tenure and earnings management in Malaysia (2015)Non-audit services, audit fir…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)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)Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements (2011)Abnormal Audit Fees and Restatements (2012)Does Mandatory Rotation of Audit Partners Improve Audit Quality? (2014)Auditor independence, ‘low balling’, and disclosure regulation (1981)Audit Committee Composition and Auditor Reporting (2000)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Earnings management to avoid earnings decreases and losses (1997)Corporate governance, accounting and finance: A review (2010)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)Specification Tests in Econometrics (1978)Does Auditor Industry Specialization Improve Audit Quality? (2013)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)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 Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)Corporate Social Responsibility and Credit Ratings (2013)Debt covenant violation and manipulation of accruals (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)Performance matched discretionary accrual measures (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses (2011)Is Enhanced Audit Quality Associated with Greater Real Earnings Management? (2011)
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References

  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
  • 2009Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts*415 cited
  • 2007Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects384 cited
  • 2007Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees251 cited
  • 2007An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients246 cited
  • 2001An Experimental Investigation of Retention and Rotation Requirements214 cited
  • 2006After Enron: Auditor Conservatism and Ex-Andersen Clients202 cited
  • 2005Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen

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168 cited
  • 2011How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China164 cited
  • Cited by

    • 2024A structured literature review of empirical research on mandatory auditor rotation24 cited
    • 2015Non-audit services, audit firm tenure and earnings management in Malaysia24 cited
    • 2017Audit Fee Research on Issues Related to Ethics18 cited