Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Auditor Conservatism after Enron

16 references·16 citing·46 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
2005Audit Research after Sarbanes-Oxley678 cited
2006SOX Section 404 Material Weakness Disclosures and Audit Fees418 cited
2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited
2006Audit Firm Size and Going-Concern Reporting Accuracy329 cited
1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*318 cited
2008Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act270 cited
2007Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era227 cited
2005Audit Research after Sarbanes-Oxley225 cited
2005Recent Changes in the Association between Bankruptcies and Prior Audit Opinions216 cited
2006After Enron: Auditor Conservatism and Ex-Andersen Clients202 cited
2005After Enron: Auditor Conservatism and Ex-Andersen Clients164 cited
2002Evidence on auditor risk-management strategies before and after The Private Securities Litigation Reform Act of 1995138 cited
2001Bankruptcies, Audit Reports, and the Reform Act121 cited
2008Changes in the Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

120 cited

2008Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments109 cited

Cited by

2013The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions100 cited
2015Auditor Size and Going Concern Reporting95 cited
2018Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality88 cited
2020Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions79 cited
2015Audit committees, non-audit services, and auditor reporting decisions prior to failure79 cited
2023Are key audit matter disclosures useful in assessing the financial distress level of a client firm?68 cited
2020Do going concern opinions provide incremental information to predict corporate defaults?66 cited
2018Inserting professionals and professional organizations in studies of wrongdoing: The nature, antecedents and consequences of professional misconduct60 cited
2014Going Concern Opinion and Cost of Equity60 cited
2019Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence55 cited
2012Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis46 cited
2018An Analysis of Auditors' Going-Concern Reporting Accuracy in Private Firms42 cited
2015Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence37 cited
2015Quality Determinants of Independent Audits of Banks36 cited
2013Going‐concern audit opinions for bankrupt companies – impact of credit rating35 cited
2015Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis32 cited