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Are big four audits in ASEAN countries of higher quality than non-big four audits?
16 references·10 citing·31 second hop
Are big four audits in ASEAN countries of higher quality than non-big four audits? (2004)Are big four audits in ASEAN countries of…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…Investor protection and corporate governance (2000)Investor protection and corpo…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceAuditor changes and discretionary accruals (1998)Auditor changes and discretio…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Auditor size and audit quality (1981)Auditor size and audit qualityThe effect of financial reporting quality on earnings quality of industrial companies (2024)The effect of financial repor…Does rice farming shape audit quality: Evidence from signing auditors level analysis (2020)Does rice farming shape audit…Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan (2020)Direct and Mediated Associati…The value relevance of nonfinancial disclosure: Evidence from foreign equity investment (2019)The value relevance of nonfin…Corporate governance and detrimental related party transactions (2019)Corporate governance and detr…Auditor rotations and audit quality (2019)Auditor rotations and audit q…Audit quality differences amongst audit firms in a developing economy (2016)Audit quality differences amo…Work Overload and Turnover Intention of Junior Auditors in Greater Jakarta, Indonesia (2015)Work Overload and Turnover In…The association between institutional ownership and audit properties (2013)The association between insti…Determinants and consequences of non‐audit service fees (2007)Determinants and consequences…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)Job Market Signaling (1973)A review of tax research (2010)The Problem of Social Cost (1960)Corporate Governance and Equity Prices (2003)Law, finance, and economic growth in China (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)The ultimate ownership of Western European corporations (2002)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1997Legal Determinants of External Finance2,032 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

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919 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • Cited by

    • 2015Work Overload and Turnover Intention of Junior Auditors in Greater Jakarta, Indonesia68 cited
    • 2019The value relevance of nonfinancial disclosure: Evidence from foreign equity investment44 cited
    • 2013The association between institutional ownership and audit properties40 cited
    • 2007Determinants and consequences of non‐audit service fees39 cited
    • 2016Audit quality differences amongst audit firms in a developing economy37 cited
    • 2019Auditor rotations and audit quality31 cited
    • 2019Corporate governance and detrimental related party transactions29 cited
    • 2020Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan29 cited
    • 2024The effect of financial reporting quality on earnings quality of industrial companies28 cited
    • 2020Does rice farming shape audit quality: Evidence from signing auditors level analysis19 cited