Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Strong Corporate Governance and Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments

16 references·12 citing·41 second hop

FromToDepth

this work references cited by second hop

References

1997The Psychology of Attitudes7,143 cited
1981Auditor size and audit quality5,862 cited
1979Biased assimilation and attitude polarization: The effects of prior theories on subsequently considered evidence.4,582 cited
1975Hindsight is not equal to foresight: The effect of outcome knowledge on judgment under uncertainty.1,841 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
1977Publication prejudices: An experimental study of confirmatory bias in the peer review system1,013 cited
1988Outcome bias in decision evaluation.872 cited
1974Hindsight-foresight: The effect of outcome knowledge on judgment under uncertainty.801 cited
1964The philosophy of auditing.665 cited
2001Affect Monitoring and the Primacy of Feelings in Judgment521 cited
2003How effortful decisions get enacted: the motivating role of decision processes, desires, and anticipated emotions385 cited
2001Inside the Judicial Mind318 cited
2003Journal Of Accounting And Public Policy300 cited
2002The Sarbanes-Oxley Act of 2002280 cited
1998Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases.

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

279 cited

1998Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases219 cited

Cited by

2012Rotate back or not after mandatory audit partner rotation?55 cited
2013Can the academic literature contribute to the debate over mandatory audit firm rotation?52 cited
2013Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research49 cited
2019Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence40 cited
2018Audit firm tenure, auditor familiarity, and trust: Effect on auditee whistleblowing reporting intentions39 cited
2019The implementation of good corporate governance model and auditor independence in earnings' quality improvement37 cited
2010Policy and Research Implications of Evolving Independence Rules for Public Company Auditors37 cited
2018Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions35 cited
2011Corporate Governance and Business Ethics33 cited
2015Audit committee perspectives on mandatory audit firm rotation: evidence from Canada28 cited
2018Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization21 cited
2007Judges' Attitudes toward the Public Accounting Profession20 cited