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Findings on the Effects of Audit Firm Rotation on the Audit Process under Varying Strengths of Corporate Governance
16 references·12 citing·39 second hopsampled
Findings on the Effects of Audit Firm Rotation on the Audit Process under Varying Strengths of Corporate Governance (2006)Findings on the Effects of Audit Firm Rot…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does Auditor Quality and Tenu…Board characteristics, accounting report integrity, and the cost of debt (2004)Board characteristics, accoun…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…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…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Audit Committee Effectiveness…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Auditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Auditor size and audit quality (1981)Auditor size and audit qualityA structured literature review of empirical research on mandatory auditor rotation (2024)A structured literature revie…The impact of audit rotation on the comparability of financial reports, (2021)The impact of audit rotation …Mandatory rotation of audit firms and auditors in Greece (2020)Mandatory rotation of audit f…Corporate Governance and Audit Quality in Nigeria (2020)Corporate Governance and Audi…Auditor rotations and audit quality (2019)Auditor rotations and audit q…Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions (2018)Mandatory audit firm rotation…Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute (2018)Does Audit Firm Tenure Matter…Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization (2018)Auditor Rotation and Perceive…Factors Affecting Mandatory Audit Rotation: Evidence from Jordan (2015)Factors Affecting Mandatory A…A Review on Audit Quality Factors (2014)A Review on Audit Quality Fac…What do we know about mandatory audit firm rotation (2012)What do we know about mandato…The Sarbanes‐Oxley Act of 2002: a five‐year retrospective (2009)The Sarbanes‐Oxley Act of 200…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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Institutions (1991)Legislative leviathan: party government in the House (1993)Capital markets research in accounting (2001)Big 4 Office Size and Audit Quality (2009)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)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)What do we know about audit quality? (2004)Management ownership and market valuation (1988)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Audit Committee Oversight Process* (2009)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)A Survey of Corporate Governance (1997)Boards: Does one size fit all☆ (2007)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Earnings quality: Evidence from the field (2013)Financial accounting information and corporate governance (2001)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1981Auditor size and audit quality5,862 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature718 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
  • Cited by

    • 2014A Review on Audit Quality Factors40 cited
    • 2018Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions35 cited
    • 2019Auditor rotations and audit quality31 cited
    • 2012What do we know about mandatory audit firm rotation27 cited
    • 2018Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute26 cited
    • 2024A structured literature review of empirical research on mandatory auditor rotation24 cited
    • 2020Corporate Governance and Audit Quality in Nigeria22 cited
    • 2018Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization21 cited
    • 2020Mandatory rotation of audit firms and auditors in Greece17 cited
    • 2015Factors Affecting Mandatory Audit Rotation: Evidence from Jordan16 cited
    • 2021The impact of audit rotation on the comparability of financial reports,15 cited
    • 2009The Sarbanes‐Oxley Act of 2002: a five‐year retrospective15 cited