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On the Association between Changes in Corporate Ownership and Changes in Auditor Quality in a Transitional Economy
16 references·12 citing·28 second hop
On the Association between Changes in Corporate Ownership and Changes in Auditor Quality in a Transitional Economy (2007)On the Association between Changes in Cor…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Agency Problems and Dividend Policies Around the World (1998)Agency Problems and Dividend …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…The Economic Institutions of Capitalism (1987)The Economic Institutions of …Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityAgency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Institutional ownership and earnings quality: Evidence from China (2024)Institutional ownership and e…Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan (2023)Does ownership concentration …Managerial ownership, audit firm size, and audit fees: Australian evidence (2019)Managerial ownership, audit f…Foreign Institutional Ownership and the Choice between Public and Private Debt (2019)Foreign Institutional Ownersh…The impact of internal governance mechanisms on audit quality: a study of large listed companies in China (2014)The impact of internal govern…Government and managerial influence on auditor switching under partial privatization (2014)Government and managerial inf…Corporate Governance Practices and Audit Quality: An Empirical Study of the Listed Companies in Egypt (2013)Corporate Governance Practice…Changes in the value relevance of accounting information over time: Evidence from the emerging market of China (2013)Changes in the value relevanc…Control Modes and Outcomes of Transformed State-Owned Enterprises in China: An Empirical Test (2011)Control Modes and Outcomes of…The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China (2010)The Impact of Government Owne…Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets (2010)Corporate Governance, Legal E…China-Related Research in Auditing: A Review and Directions for Future Research (2009)China-Related Research in Aud…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Corporate Ownership Around the World (1999)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Investor protection and corporate governance (2000)Investor Protection and Corporate Valuation (2002)The Economic Consequences of Legal Origins (2008)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Towards a Positive Theory of the Determination of Accounting Standards. (1978)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Dynamic capabilities and strategic management (1997)The Commitment-Trust Theory of Relationship Marketing (1994)
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References

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  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998Agency Problems and Dividend Policies Around the World3,179 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1997A Survey of Corporate Governance2,085 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited

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1993
Perceived Auditor Quality and the Earnings Response Coefficient
1,168 cited

Cited by

  • 2019Managerial ownership, audit firm size, and audit fees: Australian evidence61 cited
  • 2013Changes in the value relevance of accounting information over time: Evidence from the emerging market of China59 cited
  • 2009China-Related Research in Auditing: A Review and Directions for Future Research53 cited
  • 2010The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China50 cited
  • 2014Government and managerial influence on auditor switching under partial privatization42 cited
  • 2013Corporate Governance Practices and Audit Quality: An Empirical Study of the Listed Companies in Egypt41 cited
  • 2011Control Modes and Outcomes of Transformed State-Owned Enterprises in China: An Empirical Test38 cited
  • 2024Institutional ownership and earnings quality: Evidence from China28 cited
  • 2010Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets28 cited
  • 2014The impact of internal governance mechanisms on audit quality: a study of large listed companies in China27 cited
  • 2023Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan16 cited
  • 2019Foreign Institutional Ownership and the Choice between Public and Private Debt16 cited