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Auditors’ Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China*

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References

1981Auditor size and audit quality5,862 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
2005Ownership structure, corporate governance, and fraud: Evidence from China1,071 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
1999The impact of improved auditor independence on audit market concentration in China664 cited
2000Financial Packaging of IPO Firms in China584 cited
2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence580 cited
2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues

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576 cited

2007Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization503 cited

2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*497 cited

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