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Audit Failure and the Crisis of Auditing
7 references·5 citing·46 second hop
Audit Failure and the Crisis of Auditing (2004)Audit Failure and the Crisis of AuditingCorporate Conflicts of Interest (2003)Corporate Conflicts of Intere…Audit quality: attributes, private safeguards and the role of regulation (2000)Audit quality: attributes, pr…The provision of non-audit services by auditors let the market evolve and decide (1999)The provision of non-audit se…The Economics of Audit Quality (1999)The Economics of Audit QualityThe economics of audit quality : private incentives and the regulation of audit and non-audit services (1999)The economics of audit qualit…Mandatory rotation of company auditors: A critical examination (1997)Mandatory rotation of company…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The ‘Big Four’ in the spotlight: Accountability and professional legitimacy in the UK audit market: Table 1. (2016)The ‘Big Four’ in the spotlig…Audit committee perspectives on mandatory audit firm rotation: evidence from Canada (2015)Audit committee perspectives …Public oversight systems for statutory auditors in the European Union (2014)Public oversight systems for …Non‐audit services and knowledge spillovers (2013)Non‐audit services and knowle…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…Auditor size and audit quality (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)ROTACIÓN Y DEPENDENCIA ECONÓMICA DE LOS AUDITORES: SUS EFECTOS SOBRE LA CALIDAD DEL RESULTADO EN LAS COMPAÑÍAS COTIZADAS ESPAÑOLAS (2007)Un estudio empírico de los honorarios del auditor (2007)Audit firm tenure and qualified opinions: New evidence from Spain (2013)Crime and Punishment: An Economic Approach (1968)Separation of Ownership and Control (1983)Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan (2005)Do audit tenure and firm size contribute to audit quality? (2011)Mandatory Audit Firm Rotation and Audit Quality (2014)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)Managing Legitimacy: Strategic and Institutional Approaches (1995)Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality (2017)PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms (2020)The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature (2023)Agency Problems and Residual Claims (1983)A Survey of Corporate Governance (1997)Audit committee, board of director characteristics, and earnings management (2002)Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients (2006)Accounting and Economics (2008)Corporate Argumentation in Takeover Bids (2014)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Transaction-Cost Economics: The Governance of Contractual Relations (1979)The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)Partnerships: for better, for worse? (2003)Does leverage influence auditor choice? A cross-country analysis (2008)Audit Competence and Audit Quality: Case in Emerging Economy (2009)The Pricing of Audit Services: Theory and Evidence (1980)A theoretical approach to auditor independence and audit quality (2020)Does the impact of IFRS on audit fees differ between early and late adopters? (2021)Differential spillover effects of different non-audit fees on audit report lag (2022)Vertical Integration, Appropriable Rents, and the Competitive Contracting Process (1978)Auditor Independence and Non-Audit Services: A Literature Review (2002)Managing intellectual capital in a professional service firm: exploring the creativity–productivity paradox (2003)Property Enforcement as Organized Consent (2003)How Increased Regulatory Oversight of Nonaudit Services Affects Investors' Perceptions of Earnings Quality (2012)Overview of Surrogates to Measure Audit Quality (2013)The Sarbanes-Oxley Act, Earnings Management, and Post-Buyback Performance of Open-Market Repurchasing Firms (2013)Corporate social responsibility reporting in professional accounting firms (2014)Intellectual capital disclosure: evidence from UK accounting firms (2018)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997Mandatory rotation of company auditors: A critical examination176 cited
  • 2003Corporate Conflicts of Interest155 cited
  • 1999The provision of non-audit services by auditors let the market evolve and decide90 cited
  • 2000Audit quality: attributes, private safeguards and the role of regulation85 cited
  • 1999The economics of audit quality : private incentives and the regulation of audit and non-audit services79 cited
  • 1999The Economics of Audit Quality48 cited

Cited by

  • 2014Public oversight systems for statutory auditors in the European Union34 cited
  • 2013Non‐audit services and knowledge spillovers32 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
  • 2016The ‘Big Four’ in the spotlight: Accountability and professional legitimacy in the UK audit market: Table 1.29 cited
  • 2015Audit committee perspectives on mandatory audit firm rotation: evidence from Canada28 cited

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