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Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China
16 references·0 citing·38 second hop
Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China (2021)Do Individual Auditors Have Their Own Sty…A review of archival auditing research (2014)A review of archival auditing…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Performance matched discretionary accrual measures (2005)Performance matched discretio…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and Residual Claims (1983)Agency Problems and Residual …Auditor size and audit quality (1981)Auditor size and audit qualityThe 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)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)Detecting Earnings Management (2012)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Econometric Analysis of Cross Section and Panel Data (2001)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Positive Accounting Theory (1985)Law and Finance (1998)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)Theory of Value (1959)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1983Agency Problems and Residual Claims4,877 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited

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  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
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