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Measuring audit quality of local governments in England and Wales
14 references·2 citing·46 second hop
Measuring audit quality of local governments in England and Wales (2011)Measuring audit quality of local governme…DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR (2023)DETERMINANTS OF AUDIT QUALITY…Investigating the audit fee structure of local authorities in England and Wales (2007)Investigating the audit fee s…Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity (2007)Auditors' Identification with…The determinants of perceived audit quality and auditee satisfaction in local government (2006)The determinants of perceived…Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Litigation Risk and the Finan…Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Audit Firm Industry Specializ…The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts (2002)The Market for External Audit…An empirical analysis of auditor report timing by large municipalities (2000)An empirical analysis of audi…Regression Analysis in Accounting Disclosure Studies (1998)Regression Analysis in Accoun…The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms. (1997)The Determinants of Audit Cli…Auditor Reputation: The International Empirical Evidence (1997)Auditor Reputation: The Inter…The effect of auditor changes on audit fees, audit hours, and audit quality (1996)The effect of auditor changes…Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market (1995)Simultaneous Estimation of th…Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users (1992)Audit Quality Attributes: The…Further evidence on the relationship between audit industry specialisation and public sector audit quality (2021)Further evidence on the relat…Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach (2020)Public Pension Governance and…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Assessing Alternative Proxies for the Expected Risk Premium (2005)Audit Quality: Insights from the Academic Literature (2012)Corporate social responsibility and access to finance (2013)Determinants of corporate borrowing (1977)Corporate Disclosure Policy and Analyst Behavior. 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(2011)The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market (2014)Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition (1974)A New Approach to Consumer Theory (1976)Limited-dependent and qualitative variables in econometrics (1983)A Test of the Market’s Mispricing of Domestic and Foreign Earnings (1999)The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings (2002)Market competitiveness and Big 5 pricing: Evidence from China's binary market (2007)Auditor independence, ‘low balling’, and disclosure regulation (1981)Competitive Advantage: Creating and Sustaining Superior Performance (1985)Competitive advantage: creating and sustaining superior performance (1998)Client size, auditor specialization and fraudulent financial reporting (2004)Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements (2011)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Social Identity Theory and the Organization (1989)The Social Identity Theory of Intergroup Behavior (2004)The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments (2014)The Impact of Internal Audit Function Quality and Contribution on Audit Delay (2014)Auditor–Client Compatibility and Audit Firm Selection (2016)Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis (2009)Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies (2012)Understanding financial auditing from a service perspective (2019)The Large Audit Firm Fee Premium: A Case of Selectivity Bias? (2002)Auditing research: a review across the disciplinary divide (2008)Determinants of Auditor Choice: Evidence from a Small Client Market (2008)Cheating more when the spoils are split (2010)Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality (2011)Service quality, client satisfaction and loyalty towards audit firms (2006)When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors (2012)Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction (2019)
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References

  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 2003Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public378 cited
  • 2023DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR359 cited
  • 2007Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity331 cited
  • 1998Regression Analysis in Accounting Disclosure Studies238 cited
  • 1997Auditor Reputation: The International Empirical Evidence233 cited
  • 1996The effect of auditor changes on audit fees, audit hours, and audit quality206 cited
  • 1997The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms.189 cited
  • 1992Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users187 cited
  • 1995Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market118 cited
  • 2006The determinants of perceived audit quality and auditee satisfaction in local government77 cited
  • 2000An empirical analysis of auditor report timing by large municipalities70 cited
  • 2002The Market for External Audit Services in the Public Sector: An Empirical Analysis of NHS Trusts42 cited
  • 2007Investigating the audit fee structure of local authorities in England and Wales

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21 cited

Cited by

  • 2020Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach20 cited
  • 2021Further evidence on the relationship between audit industry specialisation and public sector audit quality18 cited