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Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting
16 references·6 citing·40 second hop
Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting (2009)Evidence from the United States on the Ef…Audit Office Size, Audit Quality, and Audit Pricing (2010)Audit Office Size, Audit Qual…Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations (2008)Why do firms go dark? Causes …The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…The Sarbanes–Oxley Act and firms’ going-private decisions (2006)The Sarbanes–Oxley Act and fi…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…What do we know about audit quality? (2004)What do we know about audit q…The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The information content of Sarbanes-Oxley in predicting security breaches (2019)The information content of Sa…The Impact of Section 302 and 404(b) Internal Control Disclosures on Prospective Investors' Judgments and Decisions: An Experimental Study (2016)The Impact of Section 302 and…CEO Overconfidence And The Effectiveness Of Internal Control Over Financial Reporting (2015)CEO Overconfidence And The Ef…An empirical comparison of the effect of XBRL on audit fees in the US and Japan (2015)An empirical comparison of th…Auditor size and internal control reporting differences in nonprofit healthcare organizations (2013)Auditor size and internal con…Auditor Attestation under SOX Section 404 and Earnings Informativeness (2012)Auditor Attestation under SOX…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Internal governance structures and earnings management (2005)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Audit Quality: Insights from the Academic Literature (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)A Framework for Understanding and Researching Audit Quality (2011)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Financial fraud, director reputation, and shareholder wealth (2007)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Internal control and management guidance (2009)Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting? (2013)Voluntary environmental disclosure quality and firm value: Further evidence (2015)A Survey of Corporate Governance (1997)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
  • 2010Audit Office Size, Audit Quality, and Audit Pricing610 cited
  • 2006The Sarbanes–Oxley Act and firms’ going-private decisions

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564 cited
  • 2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations467 cited
  • Cited by

    • 2015An empirical comparison of the effect of XBRL on audit fees in the US and Japan32 cited
    • 2012Auditor Attestation under SOX Section 404 and Earnings Informativeness30 cited
    • 2015CEO Overconfidence And The Effectiveness Of Internal Control Over Financial Reporting26 cited
    • 2019The information content of Sarbanes-Oxley in predicting security breaches26 cited
    • 2016The Impact of Section 302 and 404(b) Internal Control Disclosures on Prospective Investors' Judgments and Decisions: An Experimental Study18 cited
    • 2013Auditor size and internal control reporting differences in nonprofit healthcare organizations16 cited