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The Changing Regulatory Landscape: Editorial
16 references·0 citing·35 second hopsampled
The Changing Regulatory Landscape: Editorial (2009)The Changing Regulatory Landscape: Editor…Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)Market and Political/Regulato…The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Audit Partner Tenure, Audit F…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…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…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Recent Developments in Corporate Governance: An Overview (2006)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)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Determinants of weaknesses in internal control over financial reporting (2007)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)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)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Predicting Material Accounting Misstatements* (2011)A review of archival auditing research (2014)
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References

  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited

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2008
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*
537 cited
  • 2009Market and Political/Regulatory Perspectives on the Recent Accounting Scandals484 cited
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