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Fraud Risk Awareness and the Likelihood of Audit Enforcement Action
16 references·3 citing·36 second hop
Fraud Risk Awareness and the Likelihood of Audit Enforcement Action (2016)Fraud Risk Awareness and the Likelihood o…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Achievement Motivation and Attribution Theory. (1975)Achievement Motivation and At…The processes of causal attribution. (1973)The processes of causal attri…Causal schemata and the attribution process (1972)Causal schemata and the attri…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Attribution theory in social psychology (1967)Attribution theory in social …The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature (2023)The roles and interplay of en…Workload stress and conservatism: An audit perspective (2020)Workload stress and conservat…The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions (2019)The Effect of Fraud Risk Asse…A Theory of Social Comparison Processes (1954)The Psychology of Interpersonal Relations. (1958)Cognitive, social, and physiological determinants of emotional state. (1962)Self-serving biases in the attribution of causality: Fact or fiction? (1975)The “false consensus effect”: An egocentric bias in social perception and attribution processes (1977)Financing Constraints and Corporate Investment (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)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)Detecting Earnings Management (2012)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Auditor size and audit quality (1981)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)The Intuitive Psychologist And His Shortcomings: Distortions in the Attribution Process (1977)Social stigma and self-esteem: The self-protective properties of stigma. (1989)The Role of the Father in Child Development (1985)The Power of Feedback (2007)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)
this work references cited by second hop

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 1973The processes of causal attribution.4,031 cited
  • 1967Attribution theory in social psychology3,831 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1975Achievement Motivation and Attribution Theory.1,395 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 1972Causal schemata and the attribution process1,090 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited

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  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • Cited by

    • 2023The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature27 cited
    • 2019The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions27 cited
    • 2020Workload stress and conservatism: An audit perspective20 cited