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Do auditor resignations reduce uncertainty about the quality of firms’ financial reporting?
16 references·4 citing·49 second hop
Do auditor resignations reduce uncertainty about the quality of firms’ financial reporting? (2005)Do auditor resignations reduce uncertaint…Audit Firm Portfolio Management Decisions (2004)Audit Firm Portfolio Manageme…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…Litigation Risk and Auditor Resignations. (1997)Litigation Risk and Auditor R…Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Detecting GAAP violation: imp…The Association Between Auditor Changes and Reporting Lags* (1996)The Association Between Audit…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Optimistic reporting in the property- casualty insurance industry (1992)Optimistic reporting in the p…The market for audit services (1990)The market for audit servicesIntraindustry Information Transfers Associated with Management Forecasts of Earnings (1987)Intraindustry Information Tra…Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions (1986)Abnormal stock returns associ…Vertical Information Transfers: The Association between Retailers' Sales Announcements and Suppliers' Security Returns (1985)Vertical Information Transfer…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Intra-Industry Effects of the Accident at Three Mile Island (1983)Intra-Industry Effects of the…Horizontal mergers, collusion, and stockholder wealth (1983)Horizontal mergers, collusion…Auditor Credibility and Auditor Changes (1983)Auditor Credibility and Audit…Intra-industry information transfers associated with earnings releases (1981)Intra-industry information tr…Earnings announcement delays and implications for the auditor-client relationship (2021)Earnings announcement delays …The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence (2014)The impact of mandatory versu…An Examination of Short-Selling Activity Surrounding Auditor Changes (2013)An Examination of Short-Selli…Disclosure and the Cost of Capital: Evidence from FirmsA Responses to the Enron Shock (2009)Disclosure and the Cost of Ca…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)An Empirical Evaluation of Accounting Income Numbers (1968)The Information Content of Annual Earnings Announcements (1968)Estimating betas from nonsynchronous data (1977)Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings (1987)Testing Asymmetric-Information Asset Pricing Models (2012)Using and Interpreting Fixed Effects Models (2023)Toward a More General Theory of Regulation (1976)Evidence of Earnings Management from the Provision for Bad Debts (1988)Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Perspectives on Recent Capital Market Research (2002)How Are Earnings Managed? An Examination of Specific Accruals* (2004)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Are Accruals during Initial Public Offerings Opportunistic? (1998)Detecting Earnings Management: A New Approach (2011)… and the Cross-Section of Expected Returns (2015)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Managerial ownership, accounting choices, and informativeness of earnings (1995)Equity Incentives and Earnings Management (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)A Theory of Oligopoly (1964)Risk and return: The case of merging firms (1974)MERGERS AND MARKET POWER -- EVIDENCE FROM THE AIRLINE INDUSTRY. (1993)Sources of gains in horizontal mergers: evidence from customer, supplier, and rival firms (2004)Vertical Integration and Firm Boundaries: The Evidence (2007)Auditor independence, ‘low balling’, and disclosure regulation (1981)Litigation risk and IPO underpricing (2002)Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Portfolio Selection (1952)The Pricing of Audit Services: Theory and Evidence (1980)Risk Management in Client Acceptance Decisions (2003)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)Do Online Reviews Affect Product Sales? The Role of Reviewer Characteristics and Temporal Effects (2008)Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment? (2009)Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011)
this work references cited by second hop

References

  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1983Horizontal mergers, collusion, and stockholder wealth945 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 1981Intra-industry information transfers associated with earnings releases592 cited
  • 1990The market for audit services448 cited
  • 1992Optimistic reporting in the property- casualty insurance industry403 cited
  • 2004Audit Firm Portfolio Management Decisions293 cited
  • 1997Litigation Risk and Auditor Resignations.282 cited
  • 1986Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions264 cited
  • 1987Intraindustry Information Transfers Associated with Management Forecasts of Earnings217 cited
  • 1996The Association Between Auditor Changes and Reporting Lags*215 cited
  • 1983Intra-Industry Effects of the Accident at Three Mile Island190 cited
  • 1983Auditor Credibility and Auditor Changes

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184 cited
  • 1985Vertical Information Transfers: The Association between Retailers' Sales Announcements and Suppliers' Security Returns163 cited
  • Cited by

    • 2014The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence24 cited
    • 2009Disclosure and the Cost of Capital: Evidence from FirmsA Responses to the Enron Shock24 cited
    • 2013An Examination of Short-Selling Activity Surrounding Auditor Changes23 cited
    • 2021Earnings announcement delays and implications for the auditor-client relationship21 cited