Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

The Potential Determinants of Auditor Change

11 references·16 citing·31 second hop

FromToDepth

this work references cited by second hop

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
1966Financial Ratios As Predictors of Failure4,753 cited
1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
1982Financial Reporting: An Accounting Revolution.953 cited
1982Qualified Audit Opinions and Auditor Switching.259 cited
1980The Economic Role of the Audit in Free and Regulated Markets250 cited
1985Auditor Switches by Failing Firms.196 cited
2015Financial Statement Analysis131 cited

Cited by

2012The Failure to Remediate Previously Disclosed Material Weaknesses in Internal Controls121 cited
1998AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERING103 cited
2003Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium99 cited
2001Factors associated with auditor changes: a Singapore study

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

84 cited

2004Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes79 cited

1997Strategic Auditor Behavior and Going‐Concern Decisions77 cited

2017Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam76 cited

2007Auditor Change and Auditor Choice in Nonprofit Organizations76 cited

2007Mandatory Audit Firm Rotation and Audit Quality65 cited

2015Restatements: Do They Affect Auditor Reputation for Quality?61 cited

2015The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?58 cited

2017Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients55 cited

2012Factors influencing auditor change: evidence from Malaysia54 cited

2003Going-concern judgments: An experimental test of the self-fulfilling prophecy and forecast accuracy54 cited

2010Corporate Governance, Audit Firm Reputation, Auditor Switches, and Client Stock Price Reactions: The Andersen Experience53 cited

1990Determinants of Auditor Change in the Public Sector52 cited