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Auditing and reporting in Europe: an analysis using country‐level data
16 references·11 citing·37 second hop
Auditing and reporting in Europe: an analysis using country‐level data (2011)Auditing and reporting in Europe: an anal…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …What Works in Securities Laws? (2006)What Works in Securities Laws?To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation (2005)To Steal or Not to Steal: Fir…What do we know about audit quality? (2004)What do we know about audit q…The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The iron cage revisited insti…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Legal Determinants of External Finance (1997)Legal Determinants of Externa…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Positive Accounting Theory (1985)Positive Accounting TheoryThe Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Auditor size and audit quality (1981)Auditor size and audit qualityAudit regulation and its relevance for audit quality in Namibia (2023)Audit regulation and its rele…The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets (2022)The effect of mandatory audit…Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world (2022)Diffusion theory, transnation…Financial market consequences of early adoption of international standards on auditing: international evidence (2020)Financial market consequences…The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective (2019)The Adoption of IPSAS (Accrua…Accounting quality and stock price informativeness: a cross-country study (2019)Accounting quality and stock …The impact of IFRS on financial statement data in Greece (2016)The impact of IFRS on financi…International standards on auditing in the international financial services centres (2016)International standards on au…Comparing the Strength of Auditing and Reporting Standards and Investigating their Predictors in Europe and Asia (2015)Comparing the Strength of Aud…Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality? (2014)Section 45 of the Auditing Pr…Reportable irregularities and audit quality: Insights from South Africa (2014)Reportable irregularities and…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)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)The Social System (1951)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Transaction-Cost Economics: The Governance of Contractual Relations (1979)A Natural-Resource-Based View of the Firm (1995)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)OVERCOMING THE LIABILITY OF FOREIGNNESS. 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Evidence from institutional investors (2010)Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence (2018)Crime and Punishment: An Economic Approach (1968)Law, Finance, and Economic Growth in China (2003)Finance and Growth: Theory and Evidence (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields40,020 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,866 cited
  • 1998Law and Finance17,902 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 2005To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation1,583 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
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia

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1,074 cited
  • 1997Legal Determinants of External Finance761 cited
  • Cited by

    • 2014Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?30 cited
    • 2015Comparing the Strength of Auditing and Reporting Standards and Investigating their Predictors in Europe and Asia23 cited
    • 2019The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective23 cited
    • 2019Accounting quality and stock price informativeness: a cross-country study22 cited
    • 2016The impact of IFRS on financial statement data in Greece18 cited
    • 2014Reportable irregularities and audit quality: Insights from South Africa18 cited
    • 2020Financial market consequences of early adoption of international standards on auditing: international evidence17 cited
    • 2022The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets17 cited
    • 2022Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world14 cited
    • 2016International standards on auditing in the international financial services centres12 cited
    • 2023Audit regulation and its relevance for audit quality in Namibia10 cited