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Auditor Independence in a Private Firm and Low Litigation Risk Setting

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References

1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
1981Auditor size and audit quality5,862 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
2004Private Benefits of Control: An International Comparison2,512 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2004What do we know about audit quality?1,281 cited
2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited

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1986

Audit Fees and Auditor Size: Further Evidence

994 cited

1984Auditing, Consulting, and Auditor Independence940 cited

Cited by

2012Client Conservatism and Auditor-Client Contracting290 cited
2014Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions219 cited
2012Agency conflicts and auditing in private firms209 cited
2015What is the Relationship Between Audit Partner Busyness and Audit Quality?208 cited
2010Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*190 cited
2019How Big-4 Firms Improve Audit Quality176 cited
2019Understanding financial auditing from a service perspective172 cited
2011Client importance and audit partner independence144 cited
2014Accounting fraud, auditing, and the role of government sanctions in China143 cited
2014Public Equity and Audit Pricing in the United States136 cited
2017Auditing Private Companies: What Do We Know?127 cited
2019Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan117 cited
2015Audit fee residuals: Costs or rents?116 cited
2012Non-audit Services and Audit Quality: Evidence from Private Firms113 cited
2013The impact of voluntary audit and governance characteristics on accounting errors in private companies112 cited
2020Litigation risk and firm performance: The effect of internal and external corporate governance110 cited