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A Framework for Understanding and Researching Audit Quality

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References

1978Specification Tests in Econometrics18,788 cited
1991Earnings Management During Import Relief Investigations8,369 cited
1981Auditor size and audit quality5,862 cited
2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
2002Audit committee, board of director characteristics, and earnings management4,633 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
2006What Works in Securities Laws?2,787 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
1999Earnings Management to Exceed Thresholds2,764 cited
2009On the use of instrumental variables in accounting research2,416 cited
2004Costs of Equity and Earnings Attributes2,387 cited

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2011Predicting Material Accounting Misstatements*1,832 cited

Cited by

2012Audit Quality: Insights from the Academic Literature788 cited
2015Understanding Audit Quality: Insights from Audit Professionals and Investors417 cited
2013Does Auditor Industry Specialization Improve Audit Quality?416 cited
2015Do school ties between auditors and client executives influence audit outcomes?412 cited
2017A Review of the Archival Literature on Audit Partners380 cited
2018Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections373 cited
2019Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom371 cited
2013Auditor Style and Financial Statement Comparability370 cited
2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
2015Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence356 cited
2014Auditor Independence and Audit Quality341 cited
2017Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?341 cited
2012Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*324 cited
2012The Contagion Effect of Low-Quality Audits320 cited
2015“Doing Good Field Research”: Assessing the Quality of Audit Field Research316 cited
2011Fee Pressure and Audit Quality311 cited