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Impact of Abnormal Audit Fee to Audit Quality: Indonesian Case Study
16 references·0 citing·33 second hop
Impact of Abnormal Audit Fee to Audit Quality: Indonesian Case Study (2016)Impact of Abnormal Audit Fee to Audit Qua…A new measure of accounting quality (2013)A new measure of accounting q…Detecting Earnings Management (2012)Detecting Earnings ManagementDo Abnormally High Audit Fees Impair Audit Quality? (2010)Do Abnormally High Audit Fees…The law and economics of self-dealing (2008)The law and economics of self…Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Audit pricing, legal liabilit…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)Auditor Industry Specialization and Earnings Quality (2003)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Accounting earnings and cash flows as measures of firm performance (1994)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do Institutional Investors Drive Corporate Social Responsibility? International Evidence (2015)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence580 cited
  • 2013A new measure of accounting quality381 cited

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2010
Do Abnormally High Audit Fees Impair Audit Quality?
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