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Foreign ownership and auditor choice
16 references·13 citing·39 second hopsampled
Foreign ownership and auditor choice (2014)Foreign ownership and auditor choiceHow does capital affect bank performance during financial crises? (2013)How does capital affect bank …Tunneling through intercorporate loans: The China experience☆ (2010)Tunneling through intercorpor…Does governance travel around the world? Evidence from institutional investors (2010)Does governance travel around…Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China (2009)Ownership concentration, fore…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)The Colors of Investors' Mone…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)Disentangling the Incentive a…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan (1997)Why is there a home bias? An …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises (2024)Government procurement contra…The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt (2023)The effect of political conne…Foreign institutional investment horizon and earnings management: Evidence from around the world (2023)Foreign institutional investm…Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan (2023)Evaluation of ownership struc…Do Big 4 Auditors Enhance Audit Quality in China? A “Behind the Scenes Look” (2022)Do Big 4 Auditors Enhance Aud…The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt (2021)The effect of ownership struc…Internal Corporate Governance Practices and Choice of External Auditor in Nigeria: A Logistic Regression Analysis (2020)Internal Corporate Governance…Foreign Ownership and Audit Fees in European Listed Firms (2020)Foreign Ownership and Audit F…Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market (2019)Foreign institutional ownersh…Determinants of auditor choice: Review of the empirical literature (2019)Determinants of auditor choic…The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football (2018)The Impact of Union of Europe…Political connections, financial reporting and auditing: Survey of the empirical literature (2018)Political connections, financ…Ownership structure and disclosure quality: Evidence from management forecasts revisions in Japan (2017)Ownership structure and discl…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Bank Runs, Deposit Insurance, and Liquidity (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Liquidity risk management and credit supply in the financial crisis (2011)Bank size, capital, and systemic risk: Some international evidence (2015)Macroprudential Policy, Countercyclical Bank Capital Buffers, and Credit Supply: Evidence from the Spanish Dynamic Provisioning Experiments (2017)Law and Finance (1998)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Problem of Social Cost (1960)Estimating the Value of Political Connections (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Corporate Governance and Equity Prices (2003)How does financial reporting quality relate to investment efficiency? (2009)Do institutional investors drive corporate social responsibility? International evidence (2018)The Importance of Climate Risks for Institutional Investors (2019)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)R2 around the world: New theory and new tests☆ (2005)What Works in Securities Laws? (2006)The financial reporting environment: Review of the recent literature (2010)The ultimate ownership of Western European corporations (2002)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2002Disentangling the Incentive and Entrenchment Effects of Large Shareholdings3,845 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2007The Colors of Investors' Money: The Role of Institutional Investors Around the World2,025 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2013How does capital affect bank performance during financial crises?1,690 cited
  • 2010Does governance travel around the world? Evidence from institutional investors1,642 cited
  • 2010Tunneling through intercorporate loans: The China experience☆1,600 cited
  • 1997Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan1,542 cited
  • 2009Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China1,241 cited

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

  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • Cited by

    • 2019Determinants of auditor choice: Review of the empirical literature65 cited
    • 2017Ownership structure and disclosure quality: Evidence from management forecasts revisions in Japan59 cited
    • 2018Political connections, financial reporting and auditing: Survey of the empirical literature56 cited
    • 2023Evaluation of ownership structure and audit-quality in the wake of the Covid-19 crisis: empirical evidence from Jordan38 cited
    • 2019Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market36 cited
    • 2021The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt33 cited
    • 2018The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football25 cited
    • 2023Foreign institutional investment horizon and earnings management: Evidence from around the world25 cited
    • 2020Foreign Ownership and Audit Fees in European Listed Firms23 cited
    • 2023The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt21 cited
    • 2022Do Big 4 Auditors Enhance Audit Quality in China? A “Behind the Scenes Look”20 cited
    • 2024Government procurement contracts, external audit certification, and financing of small- and medium-sized enterprises17 cited
    • 2020Internal Corporate Governance Practices and Choice of External Auditor in Nigeria: A Logistic Regression Analysis17 cited