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The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements
16 references·16 citing·35 second hopsampled
The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements (2014)The Association between Audit-Partner Qua…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Performance matched discretionary accrual measures (2005)Performance matched discretio…What do we know about audit quality? (2004)What do we know about audit q…Assessing the Probability of Bankruptcy (2004)Assessing the Probability of …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…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…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…Auditor size and audit quality (1981)Auditor size and audit qualityFINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…It's a matter of style: The role of audit firms and audit partners in key audit matter reporting (2023)It's a matter of style: The r…The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research (2022)The impact of external audito…Mixed ownership reforms and the transparency of nonstate‐owned enterprises: Evidence from China (2022)Mixed ownership reforms and t…The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption (2021)The Gender Effects of Audit P…Do Investors Care Who Did the Audit? Evidence from Form AP (2021)Do Investors Care Who Did the…Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment (2021)Can a not-for-profit minority…The Relative Importance of Auditor Characteristics Versus Client Factors in Explaining Audit Quality (2020)The Relative Importance of Au…Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions (2020)Examining Climate and Culture…Corporate Governance Determinants of Financial Restatements: A Meta-Analysis (2020)Corporate Governance Determin…Audit Partner Ethnicity and Salient Audit Phenomena (2020)Audit Partner Ethnicity and S…Archival research on audit partners: assessing the research field and recommendations for future research (2020)Archival research on audit pa…The Consequences of Providing Lower-Quality Audits at the Engagement Partner Level (2019)The Consequences of Providing…Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA (2019)Impact of the disclosure of a…Conventions of Audit Quality: The Perspective of Public and Private Company Audit Partners (2017)Conventions of Audit Quality:…The Effect of National Culture on Auditor-in-Charge Involvement (2016)The Effect of National Cultur…Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria (2015)Computer Assisted Audit Techn…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)The quality of accounting information in politically connected firms (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The economic implications of corporate financial reporting (2005)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)Earnings management to avoid earnings decreases and losses (1997)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2011Predicting Material Accounting Misstatements*1,832 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
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2004Assessing the Probability of Bankruptcy1,357 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2004What do we know about audit quality?

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1,281 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • Cited by

    • 2023It's a matter of style: The role of audit firms and audit partners in key audit matter reporting93 cited
    • 2020The Relative Importance of Auditor Characteristics Versus Client Factors in Explaining Audit Quality87 cited
    • 2020Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions79 cited
    • 2021Can a not-for-profit minority institutional shareholder make a big difference in corporate governance? A quasi-natural experiment79 cited
    • 2021Do Investors Care Who Did the Audit? Evidence from Form AP69 cited
    • 2016The Effect of National Culture on Auditor-in-Charge Involvement55 cited
    • 2021The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption47 cited
    • 2017Conventions of Audit Quality: The Perspective of Public and Private Company Audit Partners43 cited
    • 2022The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research41 cited
    • 2020Audit Partner Ethnicity and Salient Audit Phenomena40 cited
    • 2015Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria37 cited
    • 2020Archival research on audit partners: assessing the research field and recommendations for future research37 cited
    • 2019Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA36 cited
    • 2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysis35 cited
    • 2022Mixed ownership reforms and the transparency of nonstate‐owned enterprises: Evidence from China33 cited
    • 2019The Consequences of Providing Lower-Quality Audits at the Engagement Partner Level31 cited