Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry

16 references·16 citing·34 second hopsampled

FromToDepth

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
1981Auditor size and audit quality5,862 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
1995Auditor brand name reputations and industry specializations1,482 cited
1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
2000Research design issues in earnings management studies998 cited
1998Auditor changes and discretionary accruals910 cited
2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
1984The effect of audit firm size on audit prices694 cited
2007The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management691 cited
2008Earnings quality at initial public offerings667 cited
1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited

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

1994

Auditor Litigation and Modified Reporting on Bankrupt Clients

427 cited

Cited by

2014Office-Level Characteristics of the Big 4 and Audit Report Timeliness93 cited
2009Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going‐Concern Opinions*71 cited
2011Auditor Workload Compression and Busy Season Auditor Switching56 cited
2016The Effect of Networked Clients' Economic Importance on Audit Quality51 cited
2011Analysis and Valuation of Insurance Companies51 cited
2021Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry50 cited
2012The influence of auditor state-level legal liability on conservative financial reporting in the property-casualty insurance industry45 cited
2017The role of specialists in financial reporting: Evidence from pension accounting37 cited
2012Audit committee characteristics and loss reserve error27 cited
2018Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality24 cited
2023How Do Auditors Value Hypocrisy? Evidence from China23 cited
2014The determinants of auditor choice and audit pricing among property-liability insurers23 cited
2017Client's business risk, public‐interest entities, and audit fees: The case of German credit institutions22 cited
2013The Association between Actuarial Services and Audit Quality21 cited
2016Actuarial Independence and Managerial Discretion19 cited
2016RATINGS: IT'S ACCRUAL WORLD18 cited