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Determinants of client‐initiated and auditor‐initiated auditor changes
16 references·4 citing·43 second hop
Determinants of client‐initiated and auditor‐initiated auditor changes (2007)Determinants of client‐initiated and audi…Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation (2016)Auditor Changes: A Joint Test…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Non‐audit Services and Auditor Independence: New Zealand Evidence (2006)Non‐audit Services and Audito…The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching (2005)The Impact of Managing Direct…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…The Provision of Non‐audit Services and the Pricing of Audit Fees (1997)The Provision of Non‐audit Se…The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies (1995)The Importance of Audit Firm …Lawsuits against Auditors (1994)Lawsuits against AuditorsInformationally motivated auditor replacement (1991)Informationally motivated aud…Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…The market for audit services (1990)The market for audit servicesAudit Pricing and Independence. (1990)Audit Pricing and Independenc…The Potential Determinants of Auditor Change (1988)The Potential Determinants of…The Association Between Qualified Opinions and Auditor Switches (1988)The Association Between Quali…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Qualified Audit Opinions and Auditor Switching. (1982)Qualified Audit Opinions and …Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations (2023)Earnings Management, Auditor …PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING (2019)PENGARUH MANAGEMENT CHANGE, F…Market Reaction to Auditor Ratification Vote Tally (2017)Market Reaction to Auditor Ra…PENGARUH AUDIT FEE, OPINI GOING CONCERN, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, UKURAN KAP PADA PERGANTIAN AUDITOR (2015)PENGARUH AUDIT FEE, OPINI GOI…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Positive Accounting Theory (1985)ROLE OF INDIVIDUAL ATTACHMENTS IN THE DISSOLUTION OF INTERORGANIZATIONAL RELATIONSHIPS. (1992)Expertise in forecasting performance of security analysts (1999)Audit Quality and Auditor Reputation: Evidence from Japan (2012)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Auditor independence, ‘low balling’, and disclosure regulation (1981)Good News and Bad News: Representation Theorems and Applications (1981)Information quality and the valuation of new issues (1986)Pricing Initial Audit Engagements: A Test of Competing Theories (1999)An empirical test of spatial competition in the audit market (2011)Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Accounting Accruals and Auditor Reporting Conservatism* (1999)Research design issues in earnings management studies (2000)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)The Pricing of Audit Services: Theory and Evidence (1980)Audit Fees and Auditor Size: Further Evidence (1986)A Political–economic Analysis of Auditor Reporting and Auditor Switches (2006)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)Conditional logit analysis of qualitative choice behavior (1972)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Mandatory audit firm rotation and audit quality (2008)Are fully independent audit committees really necessary? (2009)Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence (2015)The Structure of Corporate Ownership: Causes and Consequences (1985)Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG (2008)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)A Review of the Archival Literature on Audit Partners (2017)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1994Lawsuits against Auditors540 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 1990The market for audit services448 cited
  • 2016Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation442 cited
  • 1990Audit Pricing and Independence.324 cited
  • 1991Informationally motivated auditor replacement305 cited
  • 1982Qualified Audit Opinions and Auditor Switching.259 cited
  • 1995The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies222 cited
  • 1997The Provision of Non‐audit Services and the Pricing of Audit Fees215 cited
  • 2005The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching156 cited
  • 2006Non‐audit Services and Auditor Independence: New Zealand Evidence144 cited
  • 1988The Association Between Qualified Opinions and Auditor Switches134 cited

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1988
The Potential Determinants of Auditor Change
128 cited

Cited by

  • 2017Market Reaction to Auditor Ratification Vote Tally31 cited
  • 2015PENGARUH AUDIT FEE, OPINI GOING CONCERN, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, UKURAN KAP PADA PERGANTIAN AUDITOR23 cited
  • 2023Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations21 cited
  • 2019PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING18 cited