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Auditor Resignations and Auditor Industry Specialization
16 references·16 citing·37 second hopsampled
Auditor Resignations and Auditor Industry Specialization (2008)Auditor Resignations and Auditor Industry…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Client size, auditor specialization and fraudulent financial reporting (2004)Client size, auditor speciali…Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Auditor Industry Specializati…The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Audit Firm Industry Specializ…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…Industry Specialization by Auditors (1999)Industry Specialization by Au…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Auditor size and audit quality (1981)Auditor size and audit qualityEarnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations (2020)Earnings Volatility and Audit…The consequences of audit committee quality (2018)The consequences of audit com…Enforcement Actions and Auditor Changes (2017)Enforcement Actions and Audit…Auditor selection and corporate social responsibility (2017)Auditor selection and corpora…Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing (2017)Auditor search periods as sig…Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients (2017)Audit Office Reputation Shock…Audit Firms' Client Acceptance Decisions: Does Partner-Level Industry Expertise Matter? (2015)Audit Firms' Client Acceptanc…Audit partner specialization and audit fees (2014)Audit partner specialization …Forced auditor change, industry specialization and audit fees (2013)Forced auditor change, indust…Management letter comments: Their determinants and their association with financial reporting quality in local government (2012)Management letter comments: T…Audit partner specialization: the case of Andersen followers (2012)Audit partner specialization:…The Association between Auditor Industry Specialization and Firms' Disclosure of Internal Control Weaknesses (2011)The Association between Audit…Client Engagement Risks and the Auditor Search Period (2011)Client Engagement Risks and t…Auditor Workload Compression and Busy Season Auditor Switching (2011)Auditor Workload Compression …An Ex Post Examination of Auditor Resignations (2011)An Ex Post Examination of Aud…Do audit delays affect client retention? (2010)Do audit delays affect client…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)The Effect of Audit Quality on Earnings Management* (1998)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Audit Committee Composition and Auditor Reporting (2000)Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)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)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)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)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 Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Audit Research after Sarbanes-Oxley (2005)
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References

  • 1981Auditor size and audit quality5,862 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
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 2003Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public378 cited
  • 1999Industry Specialization by Auditors376 cited
  • 2004Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing

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373 cited
  • 2004Client size, auditor specialization and fraudulent financial reporting335 cited
  • Cited by

    • 2011Auditor Workload Compression and Busy Season Auditor Switching56 cited
    • 2017Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients55 cited
    • 2017Auditor selection and corporate social responsibility55 cited
    • 2015Audit Firms' Client Acceptance Decisions: Does Partner-Level Industry Expertise Matter?51 cited
    • 2010Do audit delays affect client retention?48 cited
    • 2018The consequences of audit committee quality36 cited
    • 2011An Ex Post Examination of Auditor Resignations36 cited
    • 2013Forced auditor change, industry specialization and audit fees31 cited
    • 2020Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations28 cited
    • 2017Enforcement Actions and Auditor Changes28 cited
    • 2011The Association between Auditor Industry Specialization and Firms' Disclosure of Internal Control Weaknesses25 cited
    • 2014Audit partner specialization and audit fees23 cited
    • 2012Audit partner specialization: the case of Andersen followers19 cited
    • 2011Client Engagement Risks and the Auditor Search Period18 cited
    • 2012Management letter comments: Their determinants and their association with financial reporting quality in local government18 cited
    • 2017Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing16 cited