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Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan
16 references·0 citing·38 second hop
Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan (2005)Auditor Independence, Audit Quality and A…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…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…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…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…Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Auditor size and audit quality (1981)Auditor size and audit qualityMail Surveys and Response Rates: A Literature Review (1975)Mail Surveys and Response Rat…The philosophy of auditing. (1964)The philosophy of auditing.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)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Internal governance structures and earnings management (2005)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Audit Quality: Insights from the Academic Literature (2012)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Estimating the Effect of Incentives on Mail Survey Response Rates: A Meta-Analysis (1993)Marketing research: text and cases (2002)Response Rate and Response Quality of Internet-Based Surveys: An Experimental Study (2004)Reported response rates to mailed physician questionnaires. (2020)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Financial fraud, director reputation, and shareholder wealth (2007)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)A Framework for Understanding and Researching Audit Quality (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Determinants of weaknesses in internal control over financial reporting (2007)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)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)
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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
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1995Auditor brand name reputations and industry specializations1,482 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
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1975Mail Surveys and Response Rates: A Literature Review855 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 1964The philosophy of auditing.665 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong

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471 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
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