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The Auditor’s Reporting Model: Current Research Synthesis and Implications
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The Auditor’s Reporting Model: Current Research Synthesis and Implications (2012)The Auditor’s Reporting Model: Current Re…Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information (2011)Impact of Assurance and Assur…Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality (2011)Firm versus Partner Measures …Large-Sample Evidence on Firms’ Year-Over-Year MD&A Modifications (2010)Large-Sample Evidence on Firm…Investor Reaction to Going Concern Audit Reports (2010)Investor Reaction to Going Co…Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability R…Accounting and the environment (2009)Accounting and the environmentThe Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…The effect of auditors’ internal control opinions on loan decisions (2008)The effect of auditors’ inter…The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)The Auditor's Reporting Model…Internal Control Weaknesses and Information Uncertainty (2008)Internal Control Weaknesses a…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2006)The Effect of SOX Internal Co…In denial? Stock market underreaction to going-concern audit report disclosures (2004)In denial? Stock market under…Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package* (1999)Evidence That Management Disc…Content Analysis of Information Cited in Reports of Sell-Side Financial Analysts (1998)Content Analysis of Informati…AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE (1994)AN EMPIRICAL INVESTIGATION OF…A review of the concept and measures of audit quality across three decades of research (2018)A review of the concept and m…Open versus closed conference calls: the determinants and effects of broadening access to disclosure (2002)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Annual report readability, current earnings, and earnings persistence (2008)Textual Analysis and International Financial Reporting: Large Sample Evidence (2014)Auditor–Client Compatibility and Audit Firm Selection (2016)Global Evolution of Environmental and Social Disclosure in Annual Reports (2024)Accounting Accruals and Auditor Reporting Conservatism* (1999)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Principles-Based Accounting Standards (2003)Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2014)The information role of audit opinions in debt contracting (2015)The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors (2016)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The relationship between return and market value of common stocks (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions* (2012)Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France (2018)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)Auditor‐in‐Charge Characteristics and Going‐concern Reporting (2013)Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence (2015)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Determinants of weaknesses in internal control over financial reporting (2007)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)The Audit Society: Rituals of Verification (1999)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions (2014)Determinants of corporate environmental reporting: the importance of environmental performance and assurance (2016)Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017)Sustainability Accounting and Accountability (2007)The language of US corporate environmental disclosure (2009)CSR reporting practices and the quality of disclosure: An empirical analysis (2014)ESG practices and the cost of debt: Evidence from EU countries (2019)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Corporate Disclosure Policy and Analyst Behavior. (1996)Disclosure level and the cost of equity capital. (1997)Investor protection under unregulated financial reporting (2004)Using Industry Classification Codes to Sample High-Technology Firms: Analysis and Recommendations (2009)Bias in the tone of forward‐looking narratives (2010)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)The Cross-Section of Expected Stock Returns (1992)Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures (2007)The Goals and Promise of the Sarbanes–Oxley Act (2007)Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures (2011)The use of intellectual capital information in investment decisions (2007)The Use of Valuation Models by UK Investment Analysts (2008)Equity Valuation: A Survey of Professional Practice (2015)
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References

  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2009Accounting and the environment661 cited
  • 2008Internal Control Weaknesses and Information Uncertainty466 cited
  • 2011Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information407 cited
  • 2011Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality259 cited
  • 2010Investor Reaction to Going Concern Audit Reports256 cited
  • 2008The Auditor's Reporting Model: A Literature Overview and Research Synthesis235 cited
  • 1999Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package*229 cited
  • 2010Large-Sample Evidence on Firms’ Year-Over-Year MD&A Modifications223 cited
  • 1998Content Analysis of Information Cited in Reports of Sell-Side Financial Analysts194 cited
  • 2009Assurance on Sustainability Reports: An International Comparison184 cited
  • 2006The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality154 cited
  • 2004In denial? Stock market underreaction to going-concern audit report disclosures135 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity128 cited

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  • 1994AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE126 cited
  • 2008The effect of auditors’ internal control opinions on loan decisions103 cited
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    • 2018A review of the concept and measures of audit quality across three decades of research13 cited