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Former Audit Partners and Abnormal Accruals

16 references·16 citing·33 second hopsampled

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References

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1994Shareholder Litigation and Corporate Disclosures1,351 cited
2000

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Does size matter? The influence of large clients on office-level auditor reporting decisions

1,191 cited

2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited

Cited by

2007Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects384 cited
2013Auditor Style and Financial Statement Comparability370 cited
2015Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence356 cited
2014Auditor Independence and Audit Quality341 cited
2017Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?341 cited
2012Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research337 cited
2007Auditor fees and audit quality333 cited
2009Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms331 cited
2010Do the Big 4 and the Second-tier firms provide audits of similar quality?329 cited
2009Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan*319 cited
2012Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?278 cited
2009Former Audit Partners on the Audit Committee and Internal Control Deficiencies260 cited
2011Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality259 cited
2022A review of China-related accounting research in the past 25 years232 cited
2007Do firms manage earnings to meet dividend thresholds?230 cited
2005Audit Research after Sarbanes-Oxley225 cited