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Auditor Industry Specialization, Auditor Changes, and Accounting Restatements

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References

1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
2004Audit Committee Characteristics and Restatements1,666 cited
2005Corporate Governance and Accounting Scandals1,568 cited
2003Determinants of market reactions to restatement announcements1,259 cited
2003Auditor Industry Specialization and Earnings Quality1,206 cited
2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
1989Financial statement analysis and the prediction of stock returns996 cited
1986Audit Fees and Auditor Size: Further Evidence994 cited
2000Discretionary-accruals models and audit qualifications952 cited
2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
1999Accounting Accruals and Auditor Reporting Conservatism*

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877 cited

2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited

Cited by

2013Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements203 cited
2014Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries193 cited
2013The Relationship between Audit Report Lags and Future Restatements176 cited
2014Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?165 cited
2012Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes‐Oxley Get It Wrong?*163 cited
2011Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality161 cited
2013Chief Financial Officers as Inside Directors152 cited
2017Auditor Tenure and the Timeliness of Misstatement Discovery131 cited
2011Are All Industry Specialist Auditors the Same?129 cited
2012Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management121 cited
2015Rotational internal audit programs and financial reporting quality: Do compensating controls help?117 cited
2012Internal Control Reporting and Audit Report Lags: Further Evidence115 cited
2011Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services112 cited
2019Auditor Task-Specific Expertise: The Case of Fair Value Accounting106 cited
2017Management Risk Incentives and the Readability of Corporate Disclosures103 cited
2012Audit Quality Indicators: Insights from the Academic Literature95 cited