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How individual auditor characteristics impact the likelihood of audit failure: Evidence from China
16 references·13 citing·41 second hop
How individual auditor characteristics impact the likelihood of audit failure: Evidence from China (2014)How individual auditor characteristics im…Detecting Earnings Management (2012)Detecting Earnings ManagementPredicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Female Directors and Earnings Quality* (2011)Female Directors and Earnings…Does board gender diversity improve the informativeness of stock prices? (2011)Does board gender diversity i…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…The market pricing of accruals quality (2005)The market pricing of accrual…What do we know about audit quality? (2004)What do we know about audit q…DIRECT AND MODERATING EFFECTS OF HUMAN CAPITAL ON STRATEGY AND PERFORMANCE IN PROFESSIONAL SERVICE FIRMS: A RESOURCE-BASED PERSPECTIVE. (2001)DIRECT AND MODERATING EFFECTS…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Detecting Earnings Management. (1995)Detecting Earnings Management.Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Organizational dissidence: The case of whistle-blowing (1985)Organizational dissidence: Th…Human Capital (1983)Human CapitalJob Market Signaling (1973)Job Market SignalingEffect of Auditor Specialization, Auditor Characteristics, Board Independence on Audit Quality through intellectual capital : Study on service companies (2023)Effect of Auditor Specializat…Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality? (2023)Do the educational profile, g…The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability (2022)The impact of narcissism, sel…Corporate Fraud and Accounting Firm Involvement: Evidence from China (2022)Corporate Fraud and Accountin…The Materiality of Corporate Governance Report Disclosures: Investigating the Perceptions of External Auditors working in Egypt (2021)The Materiality of Corporate …Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan (2021)Islamic Religiosity and Audit…The Costs and Benefits of Retirement Policies at U.S. Audit Firms (2020)The Costs and Benefits of Ret…How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles (2020)How a Shared Auditor Affects …Internal auditor selection using a TOPSIS/non-linear programming model (2019)Internal auditor selection us…Do government-experienced auditors reduce audit quality? (2019)Do government-experienced aud…The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey (2018)The impact of auditor educati…Signing Auditor-Specific Characteristics And Audit Report Lag: A Research From Turkey (2018)Signing Auditor-Specific Char…Signing Auditor-Specific Characteristics And Audit Report Lag (2018)Signing Auditor-Specific Char…Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? 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(2010)Firm Resources and Sustained Competitive Advantage (1991)Dynamic capabilities and strategic management (1997)Firm resources and sustained competitive advantage (2004)Social Networks, the Tertius Iungens Orientation, and Involvement in Innovation (2005)Empirical research on the resource‐based view of the firm: an assessment and suggestions for future research (2006)Resource Orchestration to Create Competitive Advantage (2010)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)On the mechanics of economic development (1988)Social Capital in the Creation of Human Capital (2000)School readiness and later achievement. 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this work references cited by second hop

References

  • 1973Job Market Signaling16,329 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1983Human Capital6,652 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2001DIRECT AND MODERATING EFFECTS OF HUMAN CAPITAL ON STRATEGY AND PERFORMANCE IN PROFESSIONAL SERVICE FIRMS: A RESOURCE-BASED PERSPECTIVE.2,365 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2011Does board gender diversity improve the informativeness of stock prices?1,571 cited
  • 2011Female Directors and Earnings Quality*1,317 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 1985Organizational dissidence: The case of whistle-blowing1,228 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China

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1,153 cited

Cited by

  • 2023Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?54 cited
  • 2018Signing Auditor-Specific Characteristics And Audit Report Lag50 cited
  • 2019Internal auditor selection using a TOPSIS/non-linear programming model39 cited
  • 2020How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles37 cited
  • 2018The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey22 cited
  • 2020The Costs and Benefits of Retirement Policies at U.S. Audit Firms21 cited
  • 2021Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan20 cited
  • 2022Corporate Fraud and Accounting Firm Involvement: Evidence from China20 cited
  • 2019Do government-experienced auditors reduce audit quality?19 cited
  • 2018Signing Auditor-Specific Characteristics And Audit Report Lag: A Research From Turkey16 cited
  • 2022The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability16 cited
  • 2021The Materiality of Corporate Governance Report Disclosures: Investigating the Perceptions of External Auditors working in Egypt15 cited
  • 2023Effect of Auditor Specialization, Auditor Characteristics, Board Independence on Audit Quality through intellectual capital : Study on service companies15 cited