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Do Auditing Standards Matter?

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References

1981Auditor size and audit quality5,862 cited
1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
2004What do we know about audit quality?1,281 cited
2011A Framework for Understanding and Researching Audit Quality890 cited
2012Audit Quality: Insights from the Academic Literature788 cited
1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
2006On Doctors, Mechanics, and Computer Specialists: The Economics of Credence Goods746 cited
1993Competition in a Market for Informed Experts' Services308 cited
2006The business risk audit: Origins, obstacles and opportunities307 cited
2008Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees263 cited
2005Who Cares about Auditor Reputation?*261 cited
2003Accounting Quality, Auditing, and Corporate Governance242 cited
2012An Examination of the Credence Attributes of an Audit229 cited
2006

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The Role of Risk Management and Governance in Determining Audit Demand

226 cited

Cited by

2020The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession73 cited
2018Enhancing auditors' critical thinking in audits of complex estimates60 cited
2019Auditing Standards, Professional Judgment, and Audit Quality60 cited
2017Credence Goods, Costly Diagnosis and Subjective Evaluation60 cited
2014The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms42 cited
2019Auditor Reputation Concerns, Legal Liability, and Standards35 cited
2017Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms25 cited
2019Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?24 cited
2017Auditor selection following auditor turnover: Do peers' choices matter?20 cited
2021Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*19 cited
2022Auditors’ application of materiality: insight from the UK19 cited