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Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research
16 references·5 citing·49 second hop
Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research (2016)Trends in Auditor Reporting in Australia:…Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Audit Reporting for Going-Con…Threats to Auditor Independence: The Impact of Relationship and Economic Bonds (2011)Threats to Auditor Independen…Responses by Australian auditors to the global financial crisis (2011)Responses by Australian audit…Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information (2011)Impact of Assurance and Assur…A Model and Literature Review of Professional Skepticism in Auditing (2009)A Model and Literature Review…Mandatory audit firm rotation and audit quality (2008)Mandatory audit firm rotation…Non‐audit Services and Auditor Independence: New Zealand Evidence (2006)Non‐audit Services and Audito…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Predicting Firm Financial Distress: A Mixed Logit Model (2004)Predicting Firm Financial Dis…Auditor independence and fee dependence (2002)Auditor independence and fee …Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence (2001)Professionalism vs Commercial…Does the Provision of Non‐Audit Services Impair Auditor Independence? (1999)Does the Provision of Non‐Aud…The effect of information selection, information processing and task complexity on predictive accuracy of auditors (1996)The effect of information sel…The Provision of Other Services by Auditors: Independence and Pricing Issues (1994)The Provision of Other Servic…AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE (1994)AUDITOR INDEPENDENCE, AUDIT Q…The Association Between Qualified Opinions and Auditor Switches (1988)The Association Between Quali…Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality? (2020)Is an Auditor's Propensity to…A machine learning analysis of citation impact among selected Pacific Basin journals (2019)A machine learning analysis o…Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK (2017)Reforms to the Market for Aud…Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis (2017)Explaining auditors’ propensi…Client importance and audit quality, office level evidence from the banking industry: a pitch (2017)Client importance and audit q…The Pricing of Audit Services: Theory and Evidence (1980)Auditing, Consulting, and Auditor Independence (1984)The effect of audit firm size on audit prices (1984)Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services (1996)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)Women in the boardroom and fraud: Evidence from Australia (2015)An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research (2016)International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities (2016)Financial Ratios As Predictors of Failure (1966)Predicting bank financial failures using neural networks, support vector machines and multivariate statistical methods: A comparative analysis in the sample of savings deposit insurance fund (SDIF) transferred banks in Turkey (2008)Modeling Ordered Choices (2010)Artificial intelligence and machine learning in finance: A bibliometric review (2022)Detecting Earnings Management. (1995)Do Abnormally High Audit Fees Impair Audit Quality? (2010)Detecting Earnings Management (2012)Office Size of Big 4 Auditors and Client Restatements (2012)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Auditor independence, ‘low balling’, and disclosure regulation (1981)Development of a Scale to Measure Professional Skepticism (2010)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions (2015)The Audit Society: Rituals of Verification (1999)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions (2014)Determinants of corporate environmental reporting: the importance of environmental performance and assurance (2016)Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017)The Role of Market Forces in Assuring Contractual Performance (1981)DOES FAMILIARITY BREED TRUST? THE IMPLICATIONS OF REPEATED TIES FOR CONTRACTUAL CHOICE IN ALLIANCES. (1995)Relationship Marketing of Services--Growing Interest, Emerging Perspectives (1995)A meta‐analysis of the determinants of modified audit opinion decisions (2013)The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk (2022)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality (2012)Audit firm rotation, audit fees and audit quality: The experience of Italian public companies (2015)Audit committee effectiveness, audit quality and earnings management: a meta-analysis (2016)The Pricing of Options and Corporate Liabilities (1973)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions (2014)Do PCAOB Inspections Improve the Quality of Internal Control Audits? (2016)
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References

  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 2002Auditor independence and fee dependence440 cited
  • 2011Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information407 cited
  • 2004Predicting Firm Financial Distress: A Mixed Logit Model377 cited
  • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
  • 2008Mandatory audit firm rotation and audit quality214 cited
  • 2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds168 cited
  • 2011Responses by Australian auditors to the global financial crisis166 cited
  • 1994The Provision of Other Services by Auditors: Independence and Pricing Issues156 cited
  • 2006Non‐audit Services and Auditor Independence: New Zealand Evidence144 cited
  • 1994AUDITOR INDEPENDENCE, AUDIT QUALIFICATIONS AND THE PROVISION OF NON‐AUDIT SERVICES: A NOTE137 cited
  • 1999Does the Provision of Non‐Audit Services Impair Auditor Independence?135 cited
  • 1988The Association Between Qualified Opinions and Auditor Switches134 cited
  • 2001

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Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence
125 cited
  • 1996The effect of information selection, information processing and task complexity on predictive accuracy of auditors121 cited
  • Cited by

    • 2017Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis25 cited
    • 2020Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?18 cited
    • 2017Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK17 cited
    • 2019A machine learning analysis of citation impact among selected Pacific Basin journals12 cited
    • 2017Client importance and audit quality, office level evidence from the banking industry: a pitch11 cited