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Responses by Australian auditors to the global financial crisis
16 references·16 citing·37 second hopsampled
Responses by Australian auditors to the global financial crisis (2011)Responses by Australian auditors to the g…A Model and Literature Review of Professional Skepticism in Auditing (2009)A Model and Literature Review…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Audit pricing, legal liabilit…The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)The Impact of SOX Section 404…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …Litigation risk and audit fees: evidence from UK firms cross-listed on US markets (2002)Litigation risk and audit fee…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Auditor independence and fee dependence (2002)Auditor independence and fee …Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Does earnings management constrain ESG performance? The role of corporate governance (2023)Does earnings management cons…Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence (2023)Corporates’ monitoring costs …Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020 (2022)Key audit risks and audit pro…Audit quality and COVID-19 restrictions (2022)Audit quality and COVID-19 re…Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees (2021)Involvement of Component Audi…Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms (2021)Auditing in the time of COVID…Efficient working capital management, financial constraints and firm value: A text-based analysis (2019)Efficient working capital man…Audit fees, perceived audit risk, and the financial crisis of 2008 (2019)Audit fees, perceived audit r…The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality (2016)The Relation between Audit Fe…International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities (2016)International Archival Auditi…An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research (2016)An International Perspective …Women in the boardroom and fraud: Evidence from Australia (2015)Women in the boardroom and fr…The impact of the global financial crisis on audit and non-audit fees (2015)The impact of the global fina…Financial crisis, GDP variation and earnings management in Europe (2015)Financial crisis, GDP variati…Corporate accruals quality during the 2008–2010 Global Financial Crisis (2015)Corporate accruals quality du…The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions (2013)The Global Financial Crisis: …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)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Auditor Industry Specialization and Earnings Quality (2003)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Audit Office Size, Audit Quality, and Audit Pricing (2010)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Corporate governance, accounting and finance: A review (2010)A review of archival auditing research (2014)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence580 cited
  • 2002Litigation risk and audit fees: evidence from UK firms cross-listed on US markets539 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • 2002

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Auditor independence and fee dependence
440 cited
  • 2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited
  • Cited by

    • 2016An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research166 cited
    • 2016International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities109 cited
    • 2015Women in the boardroom and fraud: Evidence from Australia108 cited
    • 2013The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions100 cited
    • 2019Efficient working capital management, financial constraints and firm value: A text-based analysis92 cited
    • 2023Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence88 cited
    • 2019Audit fees, perceived audit risk, and the financial crisis of 200883 cited
    • 2015Financial crisis, GDP variation and earnings management in Europe83 cited
    • 2016The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality81 cited
    • 2022Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-202081 cited
    • 2015Corporate accruals quality during the 2008–2010 Global Financial Crisis81 cited
    • 2022Audit quality and COVID-19 restrictions79 cited
    • 2023Does earnings management constrain ESG performance? The role of corporate governance71 cited
    • 2021Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms68 cited
    • 2021Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees65 cited
    • 2015The impact of the global financial crisis on audit and non-audit fees64 cited