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Auditor fees and audit quality
16 references·16 citing·26 second hopsampled
Auditor fees and audit quality (2007)Auditor fees and audit qualityDetecting Earnings Management (2012)Detecting Earnings ManagementAccruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Industry costs of equity (1997)Industry costs of equityDetecting Earnings Management. (1995)Detecting Earnings Management.Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Impact of board diversity and audit on firm performance (2019)Impact of board diversity and…The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality (2018)The effect of audit committee…The associations between audit firm attributes and audit quality-specific indicators (2018)The associations between audi…Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development (2017)Corporate Sustainability Perf…Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam (2017)Audit Firm Size, Audit Fee, A…Audit quality and earnings management in less developed economies: the case of Saudi Arabia (2016)Audit quality and earnings ma…A review of accounting research in the Asia Pacific region (2015)A review of accounting resear…Abnormal audit fees and audit quality: initial evidence from the German audit market (2014)Abnormal audit fees and audit…Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau (2013)Dysfunctional auditing behavi…Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management (2013)Abnormal Audit Fees and Audit…Abnormal Audit Fee and Audit Quality (2012)Abnormal Audit Fee and Audit …Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees (2011)Materiality Judgments and the…Auditor Fees and Fraud Firms (2011)Auditor Fees and Fraud FirmsAudit Markets, Fees and Production: Towards An Integrated View of Empirical Audit Research (2011)Audit Markets, Fees and Produ…Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice (2010)Audit Quality Indicators: A S…Risk Monitoring and Control in Audit Firms: A Research Synthesis (2008)Risk Monitoring and Control i…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Risk, Return, and Equilibrium: Empirical Tests (1973)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Audit committee, board of director characteristics, and earnings management (2002)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Experimental and Quasi-Experimental Designs for Research (1963)The pricing of discretionary accruals (1996)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1997Industry costs of equity5,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2002

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Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
1,352 cited

Cited by

  • 2012Abnormal Audit Fee and Audit Quality211 cited
  • 2008Risk Monitoring and Control in Audit Firms: A Research Synthesis206 cited
  • 2017Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development194 cited
  • 2013Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management170 cited
  • 2011Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees169 cited
  • 2011Audit Markets, Fees and Production: Towards An Integrated View of Empirical Audit Research125 cited
  • 2016Audit quality and earnings management in less developed economies: the case of Saudi Arabia122 cited
  • 2015A review of accounting research in the Asia Pacific region102 cited
  • 2011Auditor Fees and Fraud Firms97 cited
  • 2018The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality96 cited
  • 2010Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice95 cited
  • 2019Impact of board diversity and audit on firm performance92 cited
  • 2013Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau76 cited
  • 2017Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam76 cited
  • 2018The associations between audit firm attributes and audit quality-specific indicators73 cited
  • 2014Abnormal audit fees and audit quality: initial evidence from the German audit market72 cited