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Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice
16 references·16 citing·41 second hopsampled
Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice (2010)Audit Quality Indicators: A Status Update…Government Accountability Office (GAO) (2018)Government Accountability Off…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Audit Partner Tenure, Audit F…Auditor fees and audit quality (2007)Auditor fees and audit qualityAudit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Litigation Risk and the Finan…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…Error Detection by Industry‐Specialized Teams during Sequential Audit Review (2002)Error Detection by Industry‐S…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Financial and Market Effe…An Analysis of Auditor Litigation and Audit Service Quality. (1988)An Analysis of Auditor Litiga…The effect of audit firm size on audit prices (1984)The effect of audit firm size…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityThe characteristics of the audit committee affecting timeliness of the audit report in Indonesia (2021)The characteristics of the au…Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan (2020)Direct and Mediated Associati…Analyst Coverage and Audit Fees: International Evidence (2020)Analyst Coverage and Audit Fe…The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China (2019)The Role of Auditor Narcissis…No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality? (2018)No news is bad news: Do PCAOB…Determinants of Audit Quality: Evidence from Deposit Money Banks Listed on Nigeria Stock Exchange (2017)Determinants of Audit Quality…Standards of Innovation in Auditing (2016)Standards of Innovation in Au…Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions (2016)Cross-country evidence on the…Transparency report disclosure by Australian audit firms and opportunities for research (2015)Transparency report disclosur…Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies (2015)Effects of Internal Audit Qua…Government and managerial influence on auditor switching under partial privatization (2014)Government and managerial inf…Does Audit Firm Size Matter? The Effect of Audit Firm Size Measured by Audit Firm Revenues, Number of Offices, and Professional Headcounts on Audit Quality and Audit Fees (2013)Does Audit Firm Size Matter? …Audit Quality Indicators: Audit Practice Meets Audit Research (2013)Audit Quality Indicators: Aud…The Effects of Employer and Client Identification on Internal and External Auditors' Evaluations of Internal Control Deficiencies (2012)The Effects of Employer and C…Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences (2012)Mandatory Disclosure of the E…Audit Firm Governance: Do Transparency Reports Reveal Audit Quality? (2012)Audit Firm Governance: Do Tra…The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)The impact of improved auditor independence on audit market concentration in China (1999)The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Assessing Alternative Proxies for the Expected Risk Premium (2005)Audit Quality: Insights from the Academic Literature (2012)Corporate social responsibility and access to finance (2013)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Performance matched discretionary accrual measures (2005)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)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)A Framework for Understanding and Researching Audit Quality (2011)Detecting Earnings Management (2012)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Audit Fees and Auditor Size: Further Evidence (1986)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Agency Problems and the Theory of the Firm (1980)The Association between Audit Committee Characteristics and Audit Fees (2003)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)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2002Board Characteristics and Audit Fees*942 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
  • 1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
  • 2008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*537 cited
  • 2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited
  • 2018Government Accountability Office (GAO)

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385 cited
  • 2007Auditor fees and audit quality333 cited
  • Cited by

    • 2016Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions93 cited
    • 2012Audit Firm Governance: Do Transparency Reports Reveal Audit Quality?85 cited
    • 2019The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China83 cited
    • 2012The Effects of Employer and Client Identification on Internal and External Auditors' Evaluations of Internal Control Deficiencies82 cited
    • 2012Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences62 cited
    • 2015Transparency report disclosure by Australian audit firms and opportunities for research53 cited
    • 2014Government and managerial influence on auditor switching under partial privatization42 cited
    • 2015Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies40 cited
    • 2016Standards of Innovation in Auditing36 cited
    • 2017Determinants of Audit Quality: Evidence from Deposit Money Banks Listed on Nigeria Stock Exchange36 cited
    • 2018No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?33 cited
    • 2013Audit Quality Indicators: Audit Practice Meets Audit Research31 cited
    • 2020Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan29 cited
    • 2021The characteristics of the audit committee affecting timeliness of the audit report in Indonesia28 cited
    • 2020Analyst Coverage and Audit Fees: International Evidence20 cited
    • 2013Does Audit Firm Size Matter? The Effect of Audit Firm Size Measured by Audit Firm Revenues, Number of Offices, and Professional Headcounts on Audit Quality and Audit Fees18 cited