SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Do Spanish Firms Change Auditor to Avoid a Qualified Audit Report?
16 references·11 citing·34 second hop
Do Spanish Firms Change Auditor to Avoid a Qualified Audit Report? (2003)Do Spanish Firms Change Auditor to Avoid …Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation (2016)Auditor Changes: A Joint Test…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Industry Specialization by Auditors (1999)Industry Specialization by Au…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Litigation Risk and Auditor Resignations. (1997)Litigation Risk and Auditor R…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Lawsuits against Auditors (1994)Lawsuits against AuditorsAuditor Switching and Conservatism. (1994)Auditor Switching and Conserv…Informationally motivated auditor replacement (1991)Informationally motivated aud…Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…The market for audit services (1990)The market for audit servicesAudit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Auditor Tenure and Perceived Earnings Quality (2016)Auditor Tenure and Perceived …To be or not to be – auditors’ ability to signal going concern problems (2015)To be or not to be – auditors…Auditor Independence and Auditor Bargaining Power: Some S panish Evidence Concerning Audit Error in the Going Concern Decision (2013)Auditor Independence and Audi…Zum Einfluss der Mandatsdauer des Abschlussprüfers auf die Prüfungsqualität (2011)Zum Einfluss der Mandatsdauer…Determinants of client‐initiated and auditor‐initiated auditor changes (2007)Determinants of client‐initia…Análisis empírico de los factores que explican la mejora de la opinión de auditoría: compra de opinión y mejora en las prácticas contables de la empresa (2007)Análisis empírico de los fact…A multivariate analysis of the determinants of auditors' opinions on Asian banks (2007)A multivariate analysis of th…The Stock Market Reaction to the Enron‐Andersen Affair in Spain (2006)The Stock Market Reaction to …EVIDENCIA EMPÍRICA SOBRE EL EFECTO DE LA DURACIÓN DEL CONTRATO EN LA CALIDAD DE LA AUDITORÍA: ANÁLISIS DE LAS MEDIDAS DE RETENCIÓN Y ROTACIÓN OBLIGATORIA DE AUDITORES (2006)EVIDENCIA EMPÍRICA SOBRE EL E…Long-term audit engagements and opinion shopping: Spanish evidence (2005)Long-term audit engagements a…Concentración en el Mercado de Auditoría en España: Análisis Empírico del Período 1990–2000 (2005)Concentración en el Mercado d…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Separation of Ownership and Control (1983)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Internal governance structures and earnings management (2005)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Research design issues in earnings management studies (2000)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)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

  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 1994Lawsuits against Auditors540 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 1990The market for audit services448 cited
  • 2016Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation442 cited
  • 1999Industry Specialization by Auditors376 cited
  • 1991Informationally motivated auditor replacement305 cited
  • 1994Auditor Switching and Conservatism.284 cited
  • 1997Litigation Risk and Auditor Resignations.282 cited

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

Cited by

  • 2016Auditor Tenure and Perceived Earnings Quality48 cited
  • 2007Determinants of client‐initiated and auditor‐initiated auditor changes34 cited
  • 2005Long-term audit engagements and opinion shopping: Spanish evidence31 cited
  • 2006EVIDENCIA EMPÍRICA SOBRE EL EFECTO DE LA DURACIÓN DEL CONTRATO EN LA CALIDAD DE LA AUDITORÍA: ANÁLISIS DE LAS MEDIDAS DE RETENCIÓN Y ROTACIÓN OBLIGATORIA DE AUDITORES30 cited
  • 2007A multivariate analysis of the determinants of auditors' opinions on Asian banks23 cited
  • 2015To be or not to be – auditors’ ability to signal going concern problems22 cited
  • 2013Auditor Independence and Auditor Bargaining Power: Some S panish Evidence Concerning Audit Error in the Going Concern Decision19 cited
  • 2005Concentración en el Mercado de Auditoría en España: Análisis Empírico del Período 1990–200018 cited
  • 2007Análisis empírico de los factores que explican la mejora de la opinión de auditoría: compra de opinión y mejora en las prácticas contables de la empresa17 cited
  • 2011Zum Einfluss der Mandatsdauer des Abschlussprüfers auf die Prüfungsqualität16 cited
  • 2006The Stock Market Reaction to the Enron‐Andersen Affair in Spain16 cited