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Long-Term Impact of Economic Conditions on Auditors' Judgment
16 references·16 citing·45 second hopsampled
Long-Term Impact of Economic Conditions on Auditors' Judgment (2018)Long-Term Impact of Economic Conditions o…A review of archival auditing research (2014)A review of archival auditing…Imprinting: Toward a Multilevel Theory (2013)Imprinting: Toward a Multilev…Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…The Impact of Uncertainty Shocks (2009)The Impact of Uncertainty Sho…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The Impact of Uncertainty Shocks (2007)The Impact of Uncertainty Sho…Managing with Style: The Effect of Managers on Firm Policies (2003)Managing with Style: The Effe…Experimental research in financial accounting (2002)Experimental research in fina…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityJudgment under Uncertainty: Heuristics and Biases (1975)Judgment under Uncertainty: H…Judgment under Uncertainty: Heuristics and Biases (1974)Judgment under Uncertainty: H…The importance of audit partners' risk tolerance to audit quality (2023)The importance of audit partn…It's a matter of style: The role of audit firms and audit partners in key audit matter reporting (2023)It's a matter of style: The r…The Influence of Management's Internal Audit Experience on Earnings Management* (2022)The Influence of Management's…Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms (2022)Do at home as Romans do? CEO …Auditor Industry Range and Audit Quality (2022)Auditor Industry Range and Au…Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China (2021)Mandatory Internal Control Au…Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China (2021)Industry-Specific Knowledge T…Diversity of Signing Auditors and Audit Quality (2021)Diversity of Signing Auditors…Public Attention and Auditor Behavior: The Case of Hurun Rich List in China (2020)Public Attention and Auditor …Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments (2020)Opening Up the “Black Box” of…How Does the Economy Shape the Financial Advisory Profession? (2020)How Does the Economy Shape th…CEOs’ experience of the Great Chinese Famine and accounting conservatism (2020)CEOs’ experience of the Great…Bearing an imprint: CEOs' early-life experience of the Great Chinese Famine and stock price crash risk (2020)Bearing an imprint: CEOs' ear…The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China (2019)The Role of Auditor Narcissis…Making sense of soft information: interpretation bias and loan quality (2019)Making sense of soft informat…Influence of CEO Characteristics on Accounting Information Disclosure Quality—Based on the Mediating Effect of Capital Structure (2019)Influence of CEO Characterist…Subjective probability: A judgment of representativeness (1972)Availability: A heuristic for judging frequency and probability (1973)On the psychology of prediction. (1973)The Framing of Decisions and the Psychology of Choice (1981)Prospect theory: An analysis of decision under risk (1988)Advances in prospect theory: Cumulative representation of uncertainty (1992)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The theory and practice of corporate finance: evidence from the field (2001)CEO Overconfidence and Corporate Investment (2005)Women in the boardroom and their impact on governance and performance☆ (2009)What Determines Productivity? (2011)American Economic Review (2019)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)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Tobin's Marginal q and Average q: A Neoclassical Interpretation (1982)Nominal Rigidities and the Dynamic Effects of a Shock to Monetary Policy (2005)Measuring Uncertainty (2015)Measuring Economic Policy Uncertainty* (2016)Measuring Geopolitical Risk (2022)Performance matched discretionary accrual measures (2005)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)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Development of NASA-TLX (Task Load Index): Results of Empirical and Theoretical Research (1988)Epistemic Injustice (2007)
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References

  • 1974Judgment under Uncertainty: Heuristics and Biases28,742 cited
  • 1975Judgment under Uncertainty: Heuristics and Biases22,647 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2009The Impact of Uncertainty Shocks5,941 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 2014A review of archival auditing research3,184 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2007The Impact of Uncertainty Shocks2,111 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2013Imprinting: Toward a Multilevel Theory1,526 cited
  • 2002Experimental research in financial accounting1,213 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions

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1,044 cited

Cited by

  • 2020Public Attention and Auditor Behavior: The Case of Hurun Rich List in China118 cited
  • 2019Making sense of soft information: interpretation bias and loan quality117 cited
  • 2020Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments102 cited
  • 2020CEOs’ experience of the Great Chinese Famine and accounting conservatism95 cited
  • 2023It's a matter of style: The role of audit firms and audit partners in key audit matter reporting93 cited
  • 2021Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China84 cited
  • 2019The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China83 cited
  • 2020Bearing an imprint: CEOs' early-life experience of the Great Chinese Famine and stock price crash risk80 cited
  • 2020How Does the Economy Shape the Financial Advisory Profession?64 cited
  • 2021Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China62 cited
  • 2023The importance of audit partners' risk tolerance to audit quality43 cited
  • 2019Influence of CEO Characteristics on Accounting Information Disclosure Quality—Based on the Mediating Effect of Capital Structure39 cited
  • 2022The Influence of Management's Internal Audit Experience on Earnings Management*38 cited
  • 2022Auditor Industry Range and Audit Quality35 cited
  • 2022Do at home as Romans do? CEO overseas experience and financial misconduct risk of emerging market firms34 cited
  • 2021Diversity of Signing Auditors and Audit Quality32 cited