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Auditor tenure, managerial fraud and report qualification: a behavioural game-theoretic approach
16 references·1 citing·49 second hop
Auditor tenure, managerial fraud and report qualification: a behavioural game-theoretic approach (2008)Auditor tenure, managerial fraud and repo…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…BEHAVIOURAL ASPECTS OF CORPORATE GOVERNANCE (2004)BEHAVIOURAL ASPECTS OF CORPOR…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Financial Statement Audits,a Game of Chicken? (2002)Financial Statement Audits,a …Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…On sympathy and games (2001)On sympathy and gamesThe Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud* (2000)The Interaction between Inter…The Impossibility of Auditor Independence (1997)The Impossibility of Auditor …Strategic Auditor Behavior and Going‐Concern Decisions (1997)Strategic Auditor Behavior an…Strategic Dependence and Inherent Risk Assessments. (1995)Strategic Dependence and Inhe…Strategic Auditing for Fraud. (1993)Strategic Auditing for Fraud.Informationally motivated auditor replacement (1991)Informationally motivated aud…Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…Audit Pricing and Independence. (1990)Audit Pricing and Independenc…Assessing Audit Risk from Errors and Irregularities (1990)Assessing Audit Risk from Err…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market (2022)Client Consulting Opportuniti…Fairness and preference (1979)Explaining the Identifiable Victim Effect (1997)Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects (2007)Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India* (2013)A Review of the Archival Literature on Audit Partners (2017)Risk, Uncertainty and Profit (1921)Beliefs about beliefs: Representation and constraining function of wrong beliefs in young children's understanding of deception (1983)Does the autistic child have a “theory of mind” ? 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(1976)Auditor size and audit quality (1981)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)Good News and Bad News: Representation Theorems and Applications (1981)Information quality and the valuation of new issues (1986)Pricing Initial Audit Engagements: A Test of Competing Theories (1999)An empirical test of spatial competition in the audit market (2011)Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Theory of Games and Statistical Decisions. (1955)A Bargaining Model with Incomplete Information About Time Preferences (1985)On the Strategic Stability of Equilibria (1986)The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting (2000)Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud (2004)Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality? (2020)The Pricing of Audit Services: Theory and Evidence (1980)Audit Fees and Auditor Size: Further Evidence (1986)A Political–economic Analysis of Auditor Reporting and Auditor Switches (2006)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)
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References

  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 1997The Impossibility of Auditor Independence396 cited
  • 1990Audit Pricing and Independence.324 cited
  • 1991Informationally motivated auditor replacement305 cited
  • 1990Assessing Audit Risk from Errors and Irregularities153 cited
  • 2001On sympathy and games141 cited
  • 1997Strategic Auditor Behavior and Going‐Concern Decisions77 cited
  • 1995Strategic Dependence and Inherent Risk Assessments.57 cited
  • 2000The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud*53 cited
  • 1993Strategic Auditing for Fraud.46 cited
  • 2002Financial Statement Audits,a Game of Chicken?35 cited
  • 2004BEHAVIOURAL ASPECTS OF CORPORATE GOVERNANCE

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  • 2022Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market14 cited