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Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from G ermany
16 references·2 citing·30 second hop
Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from G ermany (2013)Effects of Initial Audit Fee Discounts on…Detecting Earnings Management (2012)Detecting Earnings ManagementAudit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The psychology of sunk cost (1985)The psychology of sunk costThe Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland (2018)The impact of International F…Audit committee diligence around initial audit engagement (2016)Audit committee diligence aro…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Judgment under Uncertainty: Heuristics and Biases (1975)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Individual differences in reasoning: Implications for the rationality debate? (2000)Heuristics and Biases: The Psychology of Intuitive Judgment (2004)Instructional manipulation checks: Detecting satisficing to increase statistical power (2009)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Auditor size and audit quality (1981)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Transaction-Cost Economics: The Governance of Contractual Relations (1979)The Digitization of Word of Mouth: Promise and Challenges of Online Feedback Mechanisms (2003)Buzz: face-to-face contact and the urban economy (2004)The Impact of Social Structure on Economic Outcomes (2005)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)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)How does financial reporting quality relate to investment efficiency? (2009)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1985The psychology of sunk cost2,579 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited

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  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • Cited by

    • 2018The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland20 cited
    • 2016Audit committee diligence around initial audit engagement19 cited