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Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*
11 references·16 citing·35 second hop
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Evidence on the Audit Risk Model: Do Audi…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…The market pricing of accruals quality (2005)The market pricing of accrual…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability (2016)The Effects of Critical Audit…Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management (2014)Does Ineffective Internal Con…Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements (2013)Relation between Audit Effort…A new measure of accounting quality (2013)A new measure of accounting q…Narcissus Enters the Courtroom: CEO Narcissism and Fraud (2012)Narcissus Enters the Courtroo…Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading (2012)Internal control over financi…Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Business Strategy, Financial …Abnormal Audit Fees and Restatements (2012)Abnormal Audit Fees and Resta…Internal Control Disclosures, Monitoring, and the Cost of Debt (2011)Internal Control Disclosures,…Fee Pressure and Audit Quality (2011)Fee Pressure and Audit QualityThe Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)The Role of the Internal Audi…The Causes and Consequences of Internal Control Problems in Nonprofit Organizations (2010)The Causes and Consequences o…Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation* (2010)Changes in Corporate Governan…Internal control and management guidance (2009)Internal control and manageme…Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act (2008)Internal Control Quality and …Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Market reactions to the discl…Markets and Hierarchies: Analysis and Antitrust Implications. 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(2010)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors (2008)The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports (2010)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)A Framework for Understanding and Researching Audit Quality (2011)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Experimental and Quasi-Experimental Designs for Research (1963)Evidence on the Joint Determination of Audit and Non‐Audit Fees (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Corporate governance, accounting and finance: A review (2010)
this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited

Cited by

  • 2009Internal control and management guidance678 cited
  • 2012Business Strategy, Financial Reporting Irregularities, and Audit Effort618 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002

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541 cited
  • 2013Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements442 cited
  • 2013A new measure of accounting quality381 cited
  • 2012Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading367 cited
  • 2014Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management367 cited
  • 2012Narcissus Enters the Courtroom: CEO Narcissism and Fraud367 cited
  • 2012Abnormal Audit Fees and Restatements349 cited
  • 2010The Role of the Internal Audit Function in the Disclosure of Material Weaknesses329 cited
  • 2011Fee Pressure and Audit Quality311 cited
  • 2011Internal Control Disclosures, Monitoring, and the Cost of Debt304 cited
  • 2010Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*293 cited
  • 2008Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act270 cited
  • 2010The Causes and Consequences of Internal Control Problems in Nonprofit Organizations254 cited
  • 2016The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability246 cited