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Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context
9 references·16 citing·42 second hop
Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context (2003)Effects of Authoritative Guidance Availab…Experimental research in financial accounting (2002)Experimental research in fina…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…A Temporal Analysis of Earnings Surprises: Profits versus Losses (2001)A Temporal Analysis of Earnin…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Negotiation in social conflict (1994)Negotiation in social conflictConservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…Board Committees in Corporate Governance: A Cross‐Disciplinary Review and Agenda for the Future (2019)Board Committees in Corporate…Understanding the Relation between Financial Reporting Quality and Audit Quality (2016)Understanding the Relation be…The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness (2014)The association between chara…An accountability framework for financial statement auditors and related research questions (2013)An accountability framework f…The Governance Role of Audit Committees: Reviewing a Decade of Evidence (2012)The Governance Role of Audit …Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees (2011)Materiality Judgments and the…Fifty-year overview of judgment and decision-making research in accounting (2011)Fifty-year overview of judgme…Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies (2011)Detection and Severity Classi…The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)The Auditor's Reporting Model…The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations (2007)The Effect of Auditors' Use o…Earnings management and board activity: an additional evidence (2007)Earnings management and board…Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research (2007)Auditor Communications with t…Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information (2006)Retracted: Recognition v. Dis…Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls (2005)Negotiations over Accounting …A Review and Integration of Empirical Research on Materiality: Two Decades Later (2005)A Review and Integration of E…THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD (2004)THE ECONOMIC ROLE OF THE AUDI…Auditor size and audit quality (1981)Limited-dependent and qualitative variables in econometrics (1983)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Audit Committee Oversight Process* (2009)A Framework for Understanding and Researching Audit Quality (2011)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)Shareholder Litigation and Corporate Disclosures (1994)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Ownership structure, corporate governance, and fraud: Evidence from China (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Art and Science of Negotiation. (1984)Earnings management to avoid earnings decreases and losses (1997)The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)Accounting, professions and regulation: Locating the sites of professionalization (2006)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Psychology and Asset Pricing (2001)Good Day Sunshine: Stock Returns and the Weather (2003)Judgment under Uncertainty: Heuristics and Biases (1975)Advances in prospect theory: Cumulative representation of uncertainty (1992)PCAOB Inspections: Public Accounting Firms on “Trial” (2018)Theory Testing and Process Evidence in Accounting Experiments (2019)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)Earnings quality: Evidence from the field (2013)Conflict and Its Management (1995)TOWARD A THEORY OF MANAGING ORGANIZATIONAL CONFLICT (2002)The Interpersonal Effects of Anger and Happiness in Negotiations. (2004)Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Herd Behaviour and Cascading in Capital Markets: a Review and Synthesis (2003)A Tale of Two Assets: The Effects of Firm Reputation and Celebrity on Earnings Surprises and Investors' Reactions (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)A Review of the Archival Literature on Audit Partners (2017)
this work references cited by second hop

References

  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 1994Negotiation in social conflict1,180 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 2001A Temporal Analysis of Earnings Surprises: Profits versus Losses649 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited

Cited by

  • 2013An accountability framework for financial statement auditors and related research questions262 cited
  • 2016Understanding the Relation between Financial Reporting Quality and Audit Quality243 cited
  • 2005A Review and Integration of Empirical Research on Materiality: Two Decades Later240 cited
  • 2008The Auditor's Reporting Model: A Literature Overview and Research Synthesis235 cited
  • 2014The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness

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222 cited
  • 2012The Governance Role of Audit Committees: Reviewing a Decade of Evidence216 cited
  • 2007Earnings management and board activity: an additional evidence207 cited
  • 2011Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies207 cited
  • 2011Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees169 cited
  • 2019Board Committees in Corporate Governance: A Cross‐Disciplinary Review and Agenda for the Future163 cited
  • 2006Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information153 cited
  • 2005Negotiations over Accounting Issues: The Congruency of Audit Partner and Chief Financial Officer Recalls139 cited
  • 2007The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations135 cited
  • 2011Fifty-year overview of judgment and decision-making research in accounting134 cited
  • 2004THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD132 cited
  • 2007Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research131 cited