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Investors' Perceptions of Audit Quality: Effects of Regulatory Change
16 references·2 citing·47 second hop
Investors' Perceptions of Audit Quality: Effects of Regulatory Change (2012)Investors' Perceptions of Audit Quality: …United States House of Representatives (2024)United States House of Repres…Equity Portfolio Diversification (2008)Equity Portfolio Diversificat…Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size (2006)Auditor decision-making in di…Who Cares about Auditor Reputation?* (2005)Who Cares about Auditor Reput…Household Portfolio Diversification: A Case for Rank-Dependent Preferences (2005)Household Portfolio Diversifi…The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors (2003)The Effect of the Private Sec…Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments (2001)Hyperlinking Unaudited Inform…Auditor Reputation Building (2001)Auditor Reputation BuildingAn Experimental Investigation of Auditor-Auditee Interaction Under Ambiguity (1999)An Experimental Investigation…Legal regimes, audit quality and investment. (1997)Legal regimes, audit quality …Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models (1982)Asymptotic Confidence Interva…Auditor size and audit quality (1981)Auditor size and audit qualityThe Impact of Uncertainty Reporting on the Loan Decision (1979)The Impact of Uncertainty Rep…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Coefficient Alpha and the Reliability of Composite Measurements (1967)Coefficient Alpha and the Rel…Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE (2020)Joint audit, audit market con…Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization (2018)Auditor Rotation and Perceive…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Stocks as Lotteries: The Implications of Probability Weighting for Security Prices (2008)Who Gambles in the Stock Market? (2009)Theory of games and economic behavior (2019)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)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)Source credibility in social judgment: Bias, expertise, and the judge's point of view. (1979)Accountability, Completeness, Credibility and the Audit Expectations Gap (2004)Financial Accounting Standards Board (FASB) (2008)Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility (2009)The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Availability: A heuristic for judging frequency and probability (1973)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)Industry costs of equity (1997)Just How Much Do Individual Investors Lose by Trading? (2008)Presidential Address: The Cost of Active Investing (2008)The Behavior of Individual Investors (2013)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients (2007)Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees (2007)Staging Exchange Partner Choices: When Do Status and Reputation Matter? (2008)The Theory of the Estimation of Test Reliability (1937)Theory of Mental Tests (1950)Coefficient Alpha and the Internal Structure of Tests (1951)Coefficient alpha: A basic introduction from the perspectives of classical test theory and structural equation modeling (1995)Behavioral scale reliability and measurement invariance evaluation using latent variable modeling (2004)Making Reliability Reliable (2016)Confidence Limits for the Indirect Effect: Distribution of the Product and Resampling Methods (2004)lavaan : An R Package for Structural Equation Modeling (2012)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Integrative Complexity of 41 U.S. Presidents (2007)Who bears the brunt? Distributional effects of climate change mitigation policies (2011)Expanding protection motivation theory: investigating an application to animal owners and emergency responders in bushfire emergencies (2017)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1982Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models12,786 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2008Equity Portfolio Diversification1,221 cited
  • 1967Coefficient Alpha and the Reliability of Composite Measurements466 cited
  • 2005Household Portfolio Diversification: A Case for Rank-Dependent Preferences459 cited
  • 2005Who Cares about Auditor Reputation?*261 cited
  • 2024United States House of Representatives247 cited
  • 2001Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments206 cited
  • 1997Legal regimes, audit quality and investment.116 cited
  • 2003The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors112 cited
  • 2006Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size108 cited
  • 1979The Impact of Uncertainty Reporting on the Loan Decision105 cited
  • 1999

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An Experimental Investigation of Auditor-Auditee Interaction Under Ambiguity
103 cited
  • 2001Auditor Reputation Building97 cited
  • Cited by

    • 2018Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization21 cited
    • 2020Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE17 cited