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The Effect of Audit Firm Size on Independent Auditor’s Opinion: Conceptual Framework
16 references·0 citing·38 second hop
The Effect of Audit Firm Size on Independent Auditor’s Opinion: Conceptual Framework (2013)The Effect of Audit Firm Size on Independ…Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation (2016)Auditor Changes: A Joint Test…Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises (2012)Audit office size, audit qual…AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY (2011)AUDIT FIRM SIZE, AUDIT FEE AN…The association between auditor quality and human capital (2009)The association between audit…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The effect of big four office size on audit quality (2007)The effect of big four office…Auditee and audit firm characteristics as determinants of audit qualifications (2006)Auditee and audit firm charac…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…Auditor independence and fee dependence (2002)Auditor independence and fee …Economics: Principles in Action (2001)Economics: Principles in Acti…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Cognitive moral development and auditor independence (1997)Cognitive moral development a…Auditor size and audit quality (1981)Auditor size and audit qualityEconomics:Principles in Action (1978)Economics:Principles in ActionAn Empirical Investigation of the Concept of Materiality in Accounting (1970)An Empirical Investigation of…Earnings Management During Import Relief Investigations (1991)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Performance matched discretionary accrual measures (2005)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)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)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Econometric Analysis of Cross Section and Panel Data (2001)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Detecting Earnings Management. (1995)Do Abnormally High Audit Fees Impair Audit Quality? (2010)Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Detecting Earnings Management (2012)Office Size of Big 4 Auditors and Client Restatements (2012)Positive Accounting Theory (1985)Ethical Decision Making in Organizations: A Person-Situation Interactionist Model (1986)Antecedents and Consequences of Independence Risk: Framework for Analysis (2001)On the Operational Reality of Auditors' Independence: Lessons from the Field (2014)Audit Team Attributes Matter: How Diversity Affects Audit Quality (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Structure of Corporate Ownership: Causes and Consequences (1985)The market for audit services (1990)Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG (2008)Audit Quality and Auditor Reputation: Evidence from Japan (2012)Business Reputation and Labor Efficiency, Productivity, and Cost (2010)Justice in transport as justice in accessibility: applying Walzer’s ‘Spheres of Justice’ to the transport sector (2012)BUSINESS MODEL INNOVATIONS FOR ELECTRIC MOBILITY — WHAT CAN BE LEARNED FROM EXISTING BUSINESS MODEL PATTERNS? (2013)Macroeconomic factors, firm characteristics and financial performance (2018)Auditor Industry Specialization and Earnings Quality (2003)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2001Economics: Principles in Action686 cited
  • 1978Economics:Principles in Action633 cited
  • 2016Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation442 cited
  • 2002Auditor independence and fee dependence440 cited
  • 1997Cognitive moral development and auditor independence127 cited
  • 2012Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises97 cited
  • 2006Auditee and audit firm characteristics as determinants of audit qualifications94 cited
  • 2009The association between auditor quality and human capital86 cited
  • 1970An Empirical Investigation of the Concept of Materiality in Accounting84 cited
  • 2011AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY72 cited

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2007
The effect of big four office size on audit quality
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