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DOES AUDIT QUALITY IMPROVE AFTER THE IMPLEMENTATION OF MANDATORY AUDIT PARTNER ROTATION
16 references·6 citing·39 second hopsampled
DOES AUDIT QUALITY IMPROVE AFTER THE IMPLEMENTATION OF MANDATORY AUDIT PARTNER ROTATION (2013)DOES AUDIT QUALITY IMPROVE AFTER THE IMPL…Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Client Importance, Institutio…Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts* (2009)Auditor Tenure and the Abilit…Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Audit Partner Tenure, Audit F…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…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…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…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…The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Influence of Contrary Inf…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Auditor size and audit quality (1981)Auditor size and audit qualityThe philosophy of auditing. (1964)The philosophy of auditing.A structured literature review of empirical research on mandatory auditor rotation (2024)A structured literature revie…Reflecting on Corporate Governance in South Africa: Lessons Learned and the Way Forward (2020)Reflecting on Corporate Gover…Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects (2017)Impact of Partner Change on A…Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research (2016)Trends in Auditor Reporting i…Audit Tendering in the UK: A Review of Stakeholders' Views (2016)Audit Tendering in the UK: A …Competition Issues in the Market for Audit and Assurance Services: Are the Concerns Justified? (2014)Competition Issues in the Mar…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)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? (2008)In Search of Distress Risk (2008)Auditor independence, ‘low balling’, and disclosure regulation (1981)Audit Committee Composition and Auditor Reporting (2000)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)A Framework for Understanding and Researching Audit Quality (2011)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)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)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)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Predicting Material Accounting Misstatements* (2011)A review of archival auditing research (2014)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1981Auditor size and audit quality5,862 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2006Audit Partner Tenure and Audit Quality969 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
  • 1964The philosophy of auditing.665 cited
  • 2008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*537 cited
  • 2009Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis505 cited

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1997
The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies
425 cited
  • 2009Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts*415 cited
  • Cited by

    • 2016Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research26 cited
    • 2024A structured literature review of empirical research on mandatory auditor rotation24 cited
    • 2017Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects21 cited
    • 2016Audit Tendering in the UK: A Review of Stakeholders' Views12 cited
    • 2020Reflecting on Corporate Governance in South Africa: Lessons Learned and the Way Forward12 cited
    • 2014Competition Issues in the Market for Audit and Assurance Services: Are the Concerns Justified?11 cited