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Proposition d’une nouvelle approche de la relation entre la taille de l’auditeur et la qualité de l’audit : l’importance de la technologie d’audit
16 references·1 citing·38 second hop
Proposition d’une nouvelle approche de la relation entre la taille de l’auditeur et la qualité de l’audit : l’importance de la technologie d’audit (2016)Proposition d’une nouvelle approche de la…Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)Does Audit Market Concentrati…Audit Quality: Insights from the Academic Literature (2012)Audit Quality: Insights from …An empirical test of spatial competition in the audit market (2011)An empirical test of spatial …The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Audit pricing, legal liabilit…Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Auditors' Governance Function…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…What do we know about audit quality? (2004)What do we know about audit q…The role of accounting and auditing in corporate governance and the development of financial markets around the world (2003)The role of accounting and au…Investor protection and equity markets (2002)Investor protection and equit…Corporate Ownership Around the World (1999)Corporate Ownership Around th…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Sunk costs and market structure: price competition, advertising, and the evolution of concentration (1991)Sunk costs and market structu…Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues (1987)Product Differentiation in Au…Auditor size and audit quality (1981)Auditor size and audit qualityAre the Big 4 audit firms homogeneous? Further evidence from audit pricing (2020)Are the Big 4 audit firms hom…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)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)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)A Framework for Understanding and Researching Audit Quality (2011)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Auditor independence, ‘low balling’, and disclosure regulation (1981)Audit Fees and Auditor Size: Further Evidence (1986)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability Reports: An International Comparison (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Audit Office Size, Audit Quality, and Audit Pricing (2010)Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong (2010)Board gender diversity and sustainability reporting quality (2016)Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: Heuristics and Biases (1975)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality? (2017)Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Bank Governance, Regulation, and Risk Taking (2008)The Economic Consequences of Legal Origins (2008)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
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References

  • 1997A Survey of Corporate Governance16,237 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2002Investor protection and equity markets1,071 cited
  • 2012Audit Quality: Insights from the Academic Literature788 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence580 cited
  • 1991Sunk costs and market structure: price competition, advertising, and the evolution of concentration498 cited
  • 2007Auditors' Governance Functions and Legal Environments: An International Investigation*489 cited
  • 1987Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues349 cited
  • 2012Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*324 cited
  • 2003

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The role of accounting and auditing in corporate governance and the development of financial markets around the world
313 cited
  • 2011An empirical test of spatial competition in the audit market258 cited
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    • 2020Are the Big 4 audit firms homogeneous? Further evidence from audit pricing14 cited