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Review of Post‐CLERP 9 Australian Auditor Independence Research
16 references·2 citing·46 second hop
Review of Post‐CLERP 9 Australian Auditor Independence Research (2014)Review of Post‐CLERP 9 Australian Auditor…Threats to Auditor Independence: The Impact of Relationship and Economic Bonds (2011)Threats to Auditor Independen…Audit Partner Tenure and Audit Planning and Pricing (2010)Audit Partner Tenure and Audi…The effect of audit partner tenure on client managers' accounting discretion (2008)The effect of audit partner t…Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?* (2006)Nonaudit Services and Earning…Non‐audit services, auditor quality and the value relevance of earnings (2006)Non‐audit services, auditor q…Internal audit outsourcing in Australia (2006)Internal audit outsourcing in…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Independence of Australian Company Auditors - Review of Current Australian Requirements and Proposals for Reform (2002)Independence of Australian Co…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Are Audit Program Plans Risk-Adjusted? (1999)Are Audit Program Plans Risk-…Mandatory rotation of company auditors: A critical examination (1997)Mandatory rotation of company…Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users (1992)Audit Quality Attributes: The…Audit Pricing and Independence. (1990)Audit Pricing and Independenc…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityIndependent oversight of the auditing profession: A review of the literature (2021)Independent oversight of the …A review of research on regulation changes in the Asia‐Pacific region (2017)A review of research on regul…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)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Audit Committee Composition and Auditor Reporting (2000)Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Crime and Punishment: An Economic Approach (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan (2005)Information and Incentives Inside the Firm: Evidence from Loan Officer Rotation (2010)Do audit tenure and firm size contribute to audit quality? (2011)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)A Framework for Understanding and Researching Audit Quality (2011)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)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)The Role of Market Forces in Assuring Contractual Performance (1981)DOES FAMILIARITY BREED TRUST? THE IMPLICATIONS OF REPEATED TIES FOR CONTRACTUAL CHOICE IN ALLIANCES. (1995)Relationship Marketing of Services--Growing Interest, Emerging Perspectives (1995)A meta‐analysis of the determinants of modified audit opinion decisions (2013)International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities (2016)The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk (2022)Audit Fees and Auditor Size: Further Evidence (1986)Information quality and the valuation of new issues (1986)Informationally motivated auditor replacement (1991)A Political–economic Analysis of Auditor Reporting and Auditor Switches (2006)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)Limited-Dependent and Qualitative Variables in Econometrics (1983)Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism (2013)Understanding the Relation between Financial Reporting Quality and Audit Quality (2016)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)Service quality, client satisfaction and loyalty towards audit firms (2006)When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors (2012)Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction (2019)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 1990Audit Pricing and Independence.324 cited
  • 2006Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*261 cited
  • 1992Audit Quality Attributes: The Perceptions of Partners, Preparers, and Financial Statement Users187 cited
  • 1997Mandatory rotation of company auditors: A critical examination176 cited
  • 2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds168 cited
  • 2010Audit Partner Tenure and Audit Planning and Pricing156 cited
  • 1999Are Audit Program Plans Risk-Adjusted?149 cited
  • 2006Internal audit outsourcing in Australia148 cited
  • 2006Non‐audit services, auditor quality and the value relevance of earnings102 cited
  • 2002Independence of Australian Company Auditors - Review of Current Australian Requirements and Proposals for Reform95 cited
  • 2008

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The effect of audit partner tenure on client managers' accounting discretion
90 cited

Cited by

  • 2017A review of research on regulation changes in the Asia‐Pacific region17 cited
  • 2021Independent oversight of the auditing profession: A review of the literature13 cited