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Auditor–Client Compatibility and Audit Firm Selection
16 references·16 citing·44 second hopsampled
Auditor–Client Compatibility and Audit Firm Selection (2016)Auditor–Client Compatibility and Audit Fi…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Cash Flow Patterns as a Proxy…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Impact of digital transformation misalignment on supplier financial risk (2024)Impact of digital transformat…The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type (2023)The Informative Value of Key …Measurement error, fixed effects, and false positives in accounting research (2023)Measurement error, fixed effe…Financial statement adequacy and firms' MD&A disclosures (2023)Financial statement adequacy …Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China (2022)Impact of internal control qu…Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting* (2021)Is There a Brain Drain in Aud…Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients (2020)Using machine learning to pre…The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession (2020)The Future of Assurance in Ca…How do auditors respond to low annual report readability? (2020)How do auditors respond to lo…Auditor Style and Financial Reporting Similarity (2020)Auditor Style and Financial R…Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures (2019)Determinants and Consequences…Auditors are Known by the Companies They Keep (2019)Auditors are Known by the Com…What Information Matters to Investors at Different Stages of a Firm's Life Cycle? (2018)What Information Matters to I…Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality (2018)Affiliated Former Partners on…To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice (2017)To Share or Not to Share: The…The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration (2017)The Effects of Mandatory Audi…Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Textual Analysis in Accounting and Finance: A Survey (2016)Text as Data (2019)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Reputation Management as a Motivation for Sales Structure Decisions (1999)Customer-Base Concentration, Profitability, and the Relationship Life Cycle (2015)Stock market reactions to adverse ESG disclosure via media channels (2021)
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References

  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2011Cash Flow Patterns as a Proxy for Firm Life Cycle1,515 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited

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

  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • Cited by

    • 2023Measurement error, fixed effects, and false positives in accounting research130 cited
    • 2019Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures108 cited
    • 2020How do auditors respond to low annual report readability?83 cited
    • 2020The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession73 cited
    • 2017To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice68 cited
    • 2021Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*68 cited
    • 2017The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration64 cited
    • 2019Auditors are Known by the Companies They Keep60 cited
    • 2022Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China60 cited
    • 2018What Information Matters to Investors at Different Stages of a Firm's Life Cycle?58 cited
    • 2018Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality56 cited
    • 2023Financial statement adequacy and firms' MD&A disclosures55 cited
    • 2020Using machine learning to predict auditor switches: How the likelihood of switching affects audit quality among non-switching clients53 cited
    • 2024Impact of digital transformation misalignment on supplier financial risk45 cited
    • 2020Auditor Style and Financial Reporting Similarity45 cited
    • 2023The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type39 cited