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Costs and benefits of audit quality in the IPO market: A self-selection analysis.
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Costs and benefits of audit quality in the IPO market: A self-selection analysis. 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(2022)Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices (2024)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Positive Accounting Theory (1985)Auditoria e earnings management: estudo empírico nas empresas abertas auditadas pelas big four e demais firmas de auditoria (2009)Determinantes da qualidade das auditorias independentes no Brasil (2010)Effects of Corporate Governance Characteristics on Audit Report Lags (2016)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Investor protection and corporate governance (2000)The association between abnormal audit fees and audit quality after IFRS adoption (2016)Choosing an external auditor: does the composition of boards of directors matter? (2017)Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China (2022)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Competition in the Audit Market: Policy Implications (2013)The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms (2014)Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees (2020)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)Internal control and real earnings management in the French context (2020)The impact of audit characteristics, audit fees on classification shifting: evidence from Germany (2022)The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions (2022)Job Market Signaling (1973)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Law and Finance (1998)Corporate Responsibility Disclosure, Information Environment and Analysts’ Recommendations: Evidence from Malaysia (2021)The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research (2022)Institutional ownership and earnings quality: Evidence from China (2024)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Specification Tests in Econometrics (1978)The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings (2003)Selection bias and the Big Four premium: New evidence using Heckman and matching models (2009)Audit Hours and Unit Audit Price of Industry Specialist Auditors: Evidence from Korea (2015)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)Limited-dependent and qualitative variables in econometrics (1983)Audit fee stickiness (2013)Auditors are Known by the Companies They Keep (2019)The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm (2023)Another look at the instrumental variable estimation of error-components models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Ownership structure and audit report lag of Saudi listed firms: A dynamic panel analysis (2023)Performance matched discretionary accrual measures (2005)Do CEO duality and expertise affect earnings management behavior? The moderating effect of family ownership (2023)Institutional ownership, earnings management and earnings surprises: evidence from 39 years of U.S. data (2023)
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  • 2002The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings116 cited
  • 2019Determinants of auditor choice: Review of the empirical literature65 cited
  • 2005Determinants of audit time as a proxy of audit quality61 cited
  • 2022Financial distress, earnings management and Big 4 auditors in emerging markets59 cited
  • 2011Auditor Size and Audit Quality Revisited: The Importance of Audit Technology59 cited
  • 2004The Effect of Competitive Bidding on Engagement Planning and Pricing*58 cited
  • 2015Non-Big 4 Local Market Leadership and its Effect on Competition54 cited
  • 2013Impact of board ownership, CEO‐Chair duality and foreign equity participation on auditor quality choice of IPO companies51 cited
  • 2018Abnormal audit fees and accrual and real earnings management: evidence from UK51 cited
  • 2022Busy auditors, financial reporting timeliness and quality47 cited
  • 2013Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality47 cited
  • 2011The effects of corporate governance and audit and non-audit fees on IPO Value47 cited
  • 2020Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm Acquisitions47 cited

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2009
Determinants of Hedge Fund Internal Controls and Fees
40 cited
  • 2017Explaining IPO initial returns in Malaysia: ex ante uncertainty vs signalling38 cited
  • 2010The determinants of auditor switching from the perspective of corporate governance in China37 cited