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Audit quality and executive officers’ affiliations with CPA firms

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References

1981Auditor size and audit quality5,862 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
1989Management turnover and financial distress1,001 cited
1998Auditor changes and discretionary accruals910 cited
1993Financial performance surrounding CEO turnover897 cited
2002Board leadership structure and CEO turnover766 cited
1996Hostile takeovers and the correction of managerial failure444 cited
2002Auditor independence and fee dependence440 cited
2001On the choice and replacement of chief financial officers331 cited

Cited by

2009Former Audit Partners on the Audit Committee and Internal Control Deficiencies260 cited
2009The impact of corporate governance on auditor choice: Evidence from China244 cited
2022A review of China-related accounting research in the past 25 years

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232 cited

2005Audit Research after Sarbanes-Oxley225 cited

2010Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China*209 cited

2015Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence202 cited

2012Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China188 cited

2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds168 cited

2014Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?165 cited

2016Auditor–Client Compatibility and Audit Firm Selection164 cited

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

2007Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*147 cited

2007Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom144 cited

2015The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation140 cited

2019Social Networks Analysis in Accounting and Finance109 cited

2014Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the Post‐ SOX Period106 cited