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Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom
16 references·16 citing·26 second hopsampled
Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom (2013)Costs and Benefits of Requiring an Engage…Detecting Earnings Management (2012)Detecting Earnings ManagementInternational Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Differences in …Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Performance matched discretionary accrual measures (2005)Performance matched discretio…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers (2021)Behavioral Economics of Accou…Female Audit Partners and Extended Audit Reporting: UK Evidence (2020)Female Audit Partners and Ext…Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom (2019)Understanding the determinant…Assessing the impact of the new auditor’s report (2019)Assessing the impact of the n…What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses (2018)What's in a Name? Initial Evi…Long-Term Impact of Economic Conditions on Auditors' Judgment (2018)Long-Term Impact of Economic …Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France (2018)Consequences of Expanded Audi…Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings (2018)Audit Partner Identification …U.S. Audit Partner Rotations (2016)U.S. Audit Partner RotationsThe effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality (2016)The effects of audit partner …Does Recent Academic Research Support Changes to Audit Reporting Standards? (2016)Does Recent Academic Research…What is the Relationship Between Audit Partner Busyness and Audit Quality? (2015)What is the Relationship Betw…Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice (2015)Regulation and the interdepen…Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence (2015)Do Audit Clients Successfully…The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements (2014)The Association between Audit…Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study (2012)Can a Code of Ethics Improve …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The Problem of Social Cost (1960)A Survey of Corporate Governance (1997)Estimating the Value of Political Connections (2001)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1,369 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • Cited by

    • 2018Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France218 cited
    • 2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers209 cited
    • 2015What is the Relationship Between Audit Partner Busyness and Audit Quality?208 cited
    • 2019Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom207 cited
    • 2015Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence202 cited
    • 2016The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality179 cited
    • 2018What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses178 cited
    • 2018Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings163 cited
    • 2016U.S. Audit Partner Rotations153 cited
    • 2020Female Audit Partners and Extended Audit Reporting: UK Evidence140 cited
    • 2019Assessing the impact of the new auditor’s report131 cited
    • 2012Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study128 cited
    • 2018Long-Term Impact of Economic Conditions on Auditors' Judgment123 cited
    • 2016Does Recent Academic Research Support Changes to Audit Reporting Standards?118 cited
    • 2015Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice98 cited
    • 2014The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements95 cited