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Firm Size and Audit Regulation and Fraud Detection: Empirical Evidence From Iran
16 references·1 citing·42 second hop
Firm Size and Audit Regulation and Fraud Detection: Empirical Evidence From Iran (2009)Firm Size and Audit Regulation and Fraud …The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Auditor independence and fee dependence (2002)Auditor independence and fee …Industry Specialization by Auditors (1999)Industry Specialization by Au…Auditing an Integrated Approach (1997)Auditing an Integrated Approa…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Lawsuits against Auditors (1994)Lawsuits against AuditorsPerceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Auditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…A Note on the Association between Audit Firm Size and Audit Quality* (1993)A Note on the Association bet…Empirical assessment of the impact of auditor quality on the valuation of new issues (1991)Empirical assessment of the i…Information quality and the valuation of new issues (1986)Information quality and the v…Auditor size and audit quality (1981)Auditor size and audit qualityOn financial contracting (1979)On financial contractingDeterminants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Accounting evolution to 1900 (1933)Accounting evolution to 1900Adoption of Generalised Audit Software (GAS) by External Auditors in the UK (2012)Adoption of Generalised Audit…The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Financial Intermediation and Delegated Monitoring (1984)A Survey of Corporate Governance (1997)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Investment banking, reputation, and the underpricing of initial public offerings (1986)Initial Public Offerings and Underwriter Reputation (1990)OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)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 Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)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)Financial Reporting: An Accounting Revolution. (1982)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)Audit effort and earnings management (2007)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Predicting Material Accounting Misstatements* (2011)A review of archival auditing research (2014)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1979On financial contracting2,901 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 1994Lawsuits against Auditors540 cited
  • 2002Auditor independence and fee dependence440 cited
  • 1997Auditing an Integrated Approach396 cited
  • 1999Industry Specialization by Auditors376 cited
  • 1993A Note on the Association between Audit Firm Size and Audit Quality*253 cited
  • 1933Accounting evolution to 1900244 cited
  • 1991Empirical assessment of the impact of auditor quality on the valuation of new issues

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229 cited

Cited by

  • 2012Adoption of Generalised Audit Software (GAS) by External Auditors in the UK13 cited