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Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market
16 references·4 citing·40 second hop
Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market (2013)Audit tenure and audit Qualifications in …The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…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…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Do Analysts and Auditors Use Information in Accruals? (2001)Do Analysts and Auditors Use …Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Lawsuits against Auditors (1994)Lawsuits against AuditorsThe effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange (2024)The Impact of Changing Extern…A structured literature review of empirical research on mandatory auditor rotation (2024)A structured literature revie…Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies (2022)Determinants of going-concern…Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter? (2020)Auditor Independence and Valu…Limited-dependent and qualitative variables in econometrics (1983)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Audit Committee Oversight Process* (2009)A Framework for Understanding and Researching Audit Quality (2011)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)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Auditor Industry Specialization and Earnings Quality (2003)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Audit Quality: Insights from the Academic Literature (2012)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)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)Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 1994

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Lawsuits against Auditors
540 cited

Cited by

  • 2024A structured literature review of empirical research on mandatory auditor rotation24 cited
  • 2020Auditor Independence and Value Relevance in the European Banking Sector: Do Investor Protection Environment and Corporate Governance Matter?17 cited
  • 2022Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies16 cited
  • 2024The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange13 cited