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Determinants of Auditor Choice: Evidence from a Small Client Market
16 references·16 citing·38 second hopsampled
Determinants of Auditor Choice: Evidence from a Small Client Market (2008)Determinants of Auditor Choice: Evidence …Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceContemporary Strategy Analysis (1998)Contemporary Strategy AnalysisDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Law and Finance (1996)Law and FinanceCauses and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Positive Accounting Theory (1985)Positive Accounting TheoryContestable Markets and the Theory of Industry Structure (1982)Contestable Markets and the T…Auditor size and audit quality (1981)Auditor size and audit qualityCompetitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Competitive Strategy: Techniq…On financial contracting (1979)On financial contractingTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Understanding financial auditing from a service perspective (2019)Understanding financial audit…Determinants of auditor choice: Review of the empirical literature (2019)Determinants of auditor choic…Education, Experience, and Audit Effort (2017)Education, Experience, and Au…Auditing Private Companies: What Do We Know? (2017)Auditing Private Companies: W…Human capital and performance in young audit firms (2016)Human capital and performance…Auditor–Client Compatibility and Audit Firm Selection (2016)Auditor–Client Compatibility …Assuring a New Market: The Interplay between Country-Level and Company-Level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider (2016)Assuring a New Market: The In…Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2015)Audit Quality and Corporate G…Perceived importance of red flags across fraud types (2012)Perceived importance of red f…Non-audit Services and Audit Quality: Evidence from Private Firms (2012)Non-audit Services and Audit …Drivers of voluntary audit in Finland: to be or not to be audited? (2012)Drivers of voluntary audit in…Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners (2011)Does Audit Fee Homogeneity Ex…Auditor gender and corporate earnings management behavior in private Finnish firms (2011)Auditor gender and corporate …Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland (2011)Audit Quality and Cost of Deb…The Role of Auditing in Small, Private Family Firms: Is It About Quality and Credibility? (2010)The Role of Auditing in Small…Demand for Audit Quality in Private Firms: Evidence on Ownership Effects (2010)Demand for Audit Quality in P…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The cornerstones of competitive advantage: A resource‐based view (1993)Varieties of Capitalism (2001)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Concentration and other determinants of bank profitability in Europe, North America and Australia (1989)Entry and Competition in Concentrated Markets (1991)Contestable Markets: An Uprising in the Theory of Industry Structure (2003)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Law and Finance17,902 cited
  • 1980Competitive Strategy: Techniques for Analyzing Industries and Competitors16,592 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1982Contestable Markets and the Theory of Industry Structure3,271 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1979On financial contracting2,901 cited
  • 1998Contemporary Strategy Analysis2,860 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1996Law and Finance2,451 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness

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2,377 cited

Cited by

  • 2011Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland188 cited
  • 2019Understanding financial auditing from a service perspective172 cited
  • 2016Auditor–Client Compatibility and Audit Firm Selection164 cited
  • 2017Auditing Private Companies: What Do We Know?127 cited
  • 2012Non-audit Services and Audit Quality: Evidence from Private Firms113 cited
  • 2015Audit Quality and Corporate Governance: Evidence from the Microfinance Industry100 cited
  • 2016Assuring a New Market: The Interplay between Country-Level and Company-Level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider99 cited
  • 2012Perceived importance of red flags across fraud types95 cited
  • 2010The Role of Auditing in Small, Private Family Firms: Is It About Quality and Credibility?92 cited
  • 2011Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners86 cited
  • 2017Education, Experience, and Audit Effort79 cited
  • 2011Auditor gender and corporate earnings management behavior in private Finnish firms78 cited
  • 2012Drivers of voluntary audit in Finland: to be or not to be audited?68 cited
  • 2016Human capital and performance in young audit firms67 cited
  • 2010Demand for Audit Quality in Private Firms: Evidence on Ownership Effects66 cited
  • 2019Determinants of auditor choice: Review of the empirical literature65 cited