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Determinants of auditor changes for non-accelerated filers
16 references·0 citing·37 second hop
Determinants of auditor changes for non-accelerated filers (2012)Determinants of auditor changes for non-a…Do the Big 4 and the Second-tier firms provide audits of similar quality? (2010)Do the Big 4 and the Second-t…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Internal Control Weaknesses and Information Uncertainty (2008)Internal Control Weaknesses a…Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Market reactions to the discl…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…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…Stock-based pay in new economy firms (2002)Stock-based pay in new econom…The Association between Auditor Litigation and Abnormal Accruals (2001)The Association between Audit…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The market for audit services (1990)The market for audit servicesCorporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Earnings Management through Real Activities Manipulation (2003)Determinants of weaknesses in internal control over financial reporting (2007)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Accounting Accruals and Auditor Reporting Conservatism* (1999)Research design issues in earnings management studies (2000)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Litigation risk and IPO underpricing (2002)Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)Internal control and management guidance (2009)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Voluntary environmental disclosure quality and firm value: Further evidence (2015)Experimental and Quasi-Experimental Designs for Research (1963)The Pricing of Audit Services: Theory and Evidence (1980)A Survey of Corporate Governance (1997)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
  • 2008Internal Control Weaknesses and Information Uncertainty466 cited
  • 1990The market for audit services448 cited
  • 2001The Association between Auditor Litigation and Abnormal Accruals409 cited
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Stock-based pay in new economy firms
343 cited
  • 2010Do the Big 4 and the Second-tier firms provide audits of similar quality?329 cited
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