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The association between municipal disclosure practices and audit quality
12 references·16 citing·36 second hop
The association between municipal disclosure practices and audit quality (1991)The association between municipal disclos…Auditor Reputation and the Pricing of Initial Public Offerings. (1989)Auditor Reputation and the Pr…Signaling and Monitoring in Public-Sector Accounting (1987)Signaling and Monitoring in P…An Empirical Investigation of the Market for Audit Services in the Public Sector (1987)An Empirical Investigation of…Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure (1986)Disclosure Quality in Governm…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Economic Incentives and the Choice of State Government Accounting Practices (1984)Economic Incentives and the C…Toward understanding the role of auditing in the public sector (1983)Toward understanding the role…An economic analysis of participation in the municipal finance officers association certificate of conformance program (1983)An economic analysis of parti…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Municipal Accounting Maze: An Analysis of Political Incentives (1977)The Municipal Accounting Maze…Politics in the American States. (1966)Politics in the American Stat…Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality (2023)Anti-corruption disclosure qu…The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria (2018)The Influence of Corporate Go…Effect of audit quality on market price of firms listed on the Nigerian stock market (2018)Effect of audit quality on ma…Do audit firm and audit costs/fees influence earnings management in Swedish municipalities? (2018)Do audit firm and audit costs…Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018)Corporate board characteristi…Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures (2016)Transparency in Governments: …Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context (2015)Audit Firm Rotation, Auditor …The relation between segment disclosure and earnings quality (2014)The relation between segment …Determinants of Financial Transparency in Government (2013)Determinants of Financial Tra…Audit Quality and Accrual – Based Earnings Management of Quoted Companies in Nigeria (2013)Audit Quality and Accrual – B…Determinants of auditee adoption of audit recommendations: Local government auditors’ perspectives (2012)Determinants of auditee adopt…Determinants and consequences of non‐audit service fees (2007)Determinants and consequences…The determinants of perceived audit quality and auditee satisfaction in local government (2006)The determinants of perceived…An Empirical Investigation of Price Competition and Industry Specialisation in NHS Audit Services (2005)An Empirical Investigation of…The effects of GAAP regulation and bond market interaction on local government disclosure (2004)The effects of GAAP regulatio…Financial Disclosure and Bond Insurance (2004)Financial Disclosure and Bond…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The theory and practice of econometrics (1986)The impact of improved auditor independence on audit market concentration in China (1999)Herd Behaviour and Cascading in Capital Markets: a Review and Synthesis (2003)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Nature of the Firm (1937)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)A Pure Theory of Local Expenditures (1956)An Economic Theory of Democracy. (1958)Determinants of web site information by Spanish city councils (2008)e‐Government process and incentives for online public financial information (2008)Factors influencing social media use in local governments: The case of Italy and Spain (2016)Production, Information Costs and Economic Organization (1996)Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009)Questionnaire Design and Attitude Measurement. (1968)The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports (1979)An evaluation of environmental disclosures made in corporate annual reports (1982)EMPIRICAL EVIDENCE ON THE DEPTH OF CORPORATE INFORMATION DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF JORDAN (2002)Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards? (2010)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Limited-dependent and qualitative variables in econometrics (1983)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)The Theory of Economic Regulation (2021)The Calculus of Consent. (1962)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Political Parties and Electoral Mobilization: Political Structure, Social Structure, and the Party Canvass (1992)Electoral Competition in the American States (1993)Measuring State Legislative Professionalism: The Squire Index Revisited (2007)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1989Auditor Reputation and the Pricing of Initial Public Offerings.634 cited
  • 1966Politics in the American States.633 cited
  • 1977The Municipal Accounting Maze: An Analysis of Political Incentives449 cited
  • 1986Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure229 cited
  • 1984Economic Incentives and the Choice of State Government Accounting Practices209 cited
  • 1983Toward understanding the role of auditing in the public sector184 cited
  • 1987Signaling and Monitoring in Public-Sector Accounting167 cited
  • 1983An economic analysis of participation in the municipal finance officers association certificate of conformance program118 cited
  • 1987An Empirical Investigation of the Market for Audit Services in the Public Sector111 cited

Cited by

  • 2013Determinants of Financial Transparency in Government143 cited
  • 2018Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)133 cited

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  • 2016Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures122 cited
  • 2004The effects of GAAP regulation and bond market interaction on local government disclosure101 cited
  • 2006The determinants of perceived audit quality and auditee satisfaction in local government77 cited
  • 2015Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context73 cited
  • 2018The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria69 cited
  • 2004Financial Disclosure and Bond Insurance67 cited
  • 2023Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality54 cited
  • 2018Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?42 cited
  • 2007Determinants and consequences of non‐audit service fees39 cited
  • 2012Determinants of auditee adoption of audit recommendations: Local government auditors’ perspectives37 cited
  • 2005An Empirical Investigation of Price Competition and Industry Specialisation in NHS Audit Services32 cited
  • 2018Effect of audit quality on market price of firms listed on the Nigerian stock market31 cited
  • 2014The relation between segment disclosure and earnings quality31 cited
  • 2013Audit Quality and Accrual – Based Earnings Management of Quoted Companies in Nigeria30 cited