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Un mauvais auditeur : manque d'indépendance et/ou de compétence ? Étude exploratoire des motifs de condamnation des commissaires aux comptes sur le marché de l'audit en France
16 references·2 citing·48 second hop
Un mauvais auditeur : manque d'indépendance et/ou de compétence ? Étude exploratoire des motifs de condamnation des commissaires aux comptes sur le marché de l'audit en France (2009)Un mauvais auditeur : manque d'indépendan…Why an auditor can't be competent and independent: A french case study (2006)Why an auditor can't be compe…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…What is the meaning of “the public interest”? (2005)What is the meaning of “the p…The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures (2001)The effects of experience and…Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest? (2001)Professional accounting bodie…Concentration without differentiation: A new look at the determinants of audit market concentration (1998)Concentration without differe…Incorporation and the audit market (1995)Incorporation and the audit m…Professional accounting body ethics: In search of the private interest (1994)Professional accounting body …Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Financial and Market Effe…An Analysis of Auditor Litigation and Audit Service Quality. (1988)An Analysis of Auditor Litiga…The Social Control of Impersonal Trust (1987)The Social Control of Imperso…An empirical investigation of audit qualification decisions in the presence of going concern uncertainties* (1987)An empirical investigation of…A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision (1985)A Multivariate Analysis of th…Individual and Group Judgments of Internal Control Systems (1983)Individual and Group Judgment…Auditor size and audit quality (1981)Auditor size and audit qualityProposition d’une nouvelle approche de la relation entre la taille de l’auditeur et la qualité de l’audit : l’importance de la technologie d’audit (2016)Proposition d’une nouvelle ap…Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière (2012)Les facteurs d'influence de l…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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Association between Auditor Litigation and Abnormal Accruals (2001)Financial statement analysis (2007)The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)The Professionalization of Everyone? (1964)Professions and Power. (1975)The Division of Labour in Society (1984)The professionalization of accountancy (1995)The dynamics of “closure” amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886–1903 (1998)Narratives in accounting and management research (1999)Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions (1986)Econometric Models and Economic Forecasts (1990)An Empirical Investigation of Determinants of Audit Reports in the UK (2003)The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment (2003)Predicting going concern opinion with data mining (2008)Expertise in Problem Solving. (1981)SCRIPTS, PLANS, GOALS, AND UNDERSTANDING (1988)A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks (2011)The influence of the institutional context on corporate illegality (2012)Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt (2013)Schematic Bases of Social Information Processing (2022)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)The Strength of Weak Ties (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Economic Action and Social Structure: The Problem of Embeddedness (1985)AFFECT- AND COGNITION-BASED TRUST AS FOUNDATIONS FOR INTERPERSONAL COOPERATION IN ORGANIZATIONS. (1995)Not So Different After All: A Cross-Discipline View Of Trust (1998)Trust and TAM in Online Shopping: An Integrated Model1 (2003)A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)Auditor Switching and Conservatism. (1994)Audit Firm Size and Going-Concern Reporting Accuracy (2006)Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Political connections and SEC enforcement (2014)Auditor Reputation and the Pricing of Initial Public Offerings. (1989)The impact of improved auditor independence on audit market concentration in China (1999)The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1987The Social Control of Impersonal Trust1,725 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
  • 1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
  • 2001The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures196 cited
  • 1994Professional accounting body ethics: In search of the private interest157 cited
  • 1987An empirical investigation of audit qualification decisions in the presence of going concern uncertainties*134 cited
  • 1995Incorporation and the audit market125 cited
  • 2005What is the meaning of “the public interest”?100 cited
  • 2006Why an auditor can't be competent and independent: A french case study96 cited
  • 2001Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest?92 cited
  • 1998Concentration without differentiation: A new look at the determinants of audit market concentration

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73 cited
  • 1983Individual and Group Judgments of Internal Control Systems69 cited
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    • 2016Proposition d’une nouvelle approche de la relation entre la taille de l’auditeur et la qualité de l’audit : l’importance de la technologie d’audit15 cited
    • 2012Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière13 cited