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The hiring of accounting and finance officers from audit firms: how did the market react?

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References

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1964The philosophy of auditing.665 cited
2006

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Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals

426 cited

2004Former Audit Partners and Abnormal Accruals383 cited

Cited by

2015The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation140 cited
2011The Effect of Guanxi on Audit Quality in China87 cited
2012Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor?82 cited
2013Investor perceptions of the earnings quality consequences of hiring an affiliated auditor68 cited
2019How ex-auditors remember their past: The transformation of audit experience into cultural memory63 cited
2019CFO tenure, CFO board membership and accounting conservatism56 cited
2012A Critical Analysis of Databases used in Financial Misconduct Research55 cited
2017The Impact of Management Alumni Affiliation and Persuasion Tactics on Auditors' Internal Control Judgments45 cited
2009Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointments*37 cited
2020Does IRS Monitoring Deter Managers From Committing Accounting Fraud?31 cited
2022CFOs’ audit experience and corporate disclosure quality: evidence from China30 cited
2022Audit Quality: An Analysis of Audit Partner Cultural Proximity to Client Executives28 cited
2015The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital26 cited
2019Prior Audit Experience and CFO Financial Reporting Aggressiveness25 cited
2018Employee Movements from Audit Firms to Audit Clients24 cited
2014Audit Committee Director-Auditor Interlocking and Perceptions of Earnings Quality23 cited