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Auditor independence and fee dependence
6 references·16 citing·41 second hop
Auditor independence and fee dependence (2002)Auditor independence and fee dependenceDetecting Earnings Management (2012)Detecting Earnings ManagementDetecting Earnings Management. (1995)Detecting Earnings Management.Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Do Taxes Affect Corporate Financing Decisions? (1990)Do Taxes Affect Corporate Fin…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Auditor Independence and Audit Quality (2014)Auditor Independence and Audi…Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom (2013)Costs and Benefits of Requiri…Office Size of Big 4 Auditors and Client Restatements (2012)Office Size of Big 4 Auditors…Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality? (2012)Geographic Proximity between …Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Audit Reporting for Going-Con…The Role of Stakeholders in Sustainability Reporting Assurance (2011)The Role of Stakeholders in S…The effect of SOX on small auditor exits and audit quality (2011)The effect of SOX on small au…Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality (2011)Firm versus Partner Measures …Do Abnormally High Audit Fees Impair Audit Quality? (2010)Do Abnormally High Audit Fees…Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)Auditor Independence in a Pri…Reducing Restatements with Increased Industry Expertise* (2009)Reducing Restatements with In…Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?* (2006)Nonaudit Services and Earning…Disclosure of fees paid to auditors and the market valuation of earnings surprises (2006)Disclosure of fees paid to au…Auditor Reputation, Auditor Independence, and the Stock‐Market Impact of Andersen's Indictment on Its Client Firms* (2006)Auditor Reputation, Auditor I…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…Audit quality and executive officers’ affiliations with CPA firms (2004)Audit quality and executive o…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)The Effect of Audit Quality on Earnings Management* (1998)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Auditor Industry Specialization and Earnings Quality (2003)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Taxes, Financing Decisions, and Firm Value (1998)Capital structure choice: macroeconomic conditions and financial constraints (2003)Auditor choice and the cost of debt capital for newly public firms (2004)Auditor resignations: clientele effects and legal liability (2000)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do PCAOB Inspections Improve the Quality of Internal Control Audits? (2016)Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States (2016)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Accrual reliability, earnings persistence and stock prices (2005)Fee Pressure and Audit Quality (2011)Predicting Material Accounting Misstatements* (2011)The Contagion Effect of Low-Quality Audits (2012)Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality? (2017)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions (2014)Performance matched discretionary accrual measures (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Abnormal Audit Fees and Restatements (2012)Earnings Management During Import Relief Investigations (1991)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)
this work references cited by second hop

References

  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1990Do Taxes Affect Corporate Financing Decisions?1,156 cited

Cited by

  • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
  • 2010Do Abnormally High Audit Fees Impair Audit Quality?359 cited
  • 2012Office Size of Big 4 Auditors and Client Restatements358 cited
  • 2011The effect of SOX on small auditor exits and audit quality356 cited
  • 2014Auditor Independence and Audit Quality341 cited
  • 2009Reducing Restatements with Increased Industry Expertise*331 cited
  • 2006Disclosure of fees paid to auditors and the market valuation of earnings surprises315 cited
  • 2010Auditor Independence in a Private Firm and Low Litigation Risk Setting287 cited
  • 2012Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?278 cited

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

2011
The Role of Stakeholders in Sustainability Reporting Assurance
263 cited
  • 2006Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*261 cited
  • 2004Audit quality and executive officers’ affiliations with CPA firms259 cited
  • 2011Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality259 cited
  • 2006Auditor Reputation, Auditor Independence, and the Stock‐Market Impact of Andersen's Indictment on Its Client Firms*236 cited
  • 2005Audit Research after Sarbanes-Oxley225 cited
  • 2013Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom222 cited