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Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort

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References

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2010Reporting Bias with an Audit Committee83 cited
2018The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency82 cited
2016The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior64 cited
2020Internal control through the lens of institutional work: a systematic literature review62 cited
2020Auditor Responses to Shareholder Activism

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2011Auditor Size and Audit Quality Revisited: The Importance of Audit Technology59 cited

2012Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act57 cited

2023Moderating role of audit quality in ESG performance and capital financing dynamics: insights in China57 cited

2022The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency47 cited

2020Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*45 cited

2009The Determinants of Auditor Switching from the Perspective of Corporate Governance in China43 cited

2007Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services38 cited