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The effect of audit fees pressure on audit quality during the sanctions in Iran
16 references·2 citing·46 second hop
The effect of audit fees pressure on audit quality during the sanctions in Iran (2017)The effect of audit fees pressure on audi…Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements (2013)Relation between Audit Effort…Abnormal Audit Fees and Restatements (2012)Abnormal Audit Fees and Resta…Fee Pressure and Audit Quality (2011)Fee Pressure and Audit QualityDo Abnormally High Audit Fees Impair Audit Quality? (2010)Do Abnormally High Audit Fees…Audit Quality and Properties of Analyst Earnings Forecasts (2008)Audit Quality and Properties …Auditor fees and audit quality (2007)Auditor fees and audit qualityBoard, audit committee, culture and earnings management: Malaysian evidence (2006)Board, audit committee, cultu…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does Auditor Quality and Tenu…Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Auditor Industry Specializati…Predicting Earnings Management: The Case of Earnings Restatements (2003)Predicting Earnings Managemen…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Positive Accounting Theory (1985)Positive Accounting TheoryMethodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Auditor size and audit quality (1981)Auditor size and audit qualityThe materiality of identified misstatements by auditors and earnings management (2023)The materiality of identified…The impact of financial restatement on auditor changes: Iranian evidence (2017)The impact of financial resta…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)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Accruals Quality and Internal Control over Financial Reporting (2007)Predicting Material Accounting Misstatements* (2011)Measuring Accounting Reporting Complexity with XBRL (2017)Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality (2013)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Audit Quality: Insights from the Academic Literature (2012)Corporate Social Responsibility and Credit Ratings (2013)Debt covenant violation and manipulation of accruals (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)The Effect of Audit Quality on Earnings Management* (1998)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Does Auditor Industry Specialization Improve Audit Quality? (2013)The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading (2015)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2006Board, audit committee, culture and earnings management: Malaysian evidence820 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited
  • 2013Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements442 cited
  • 2003Predicting Earnings Management: The Case of Earnings Restatements382 cited
  • 2004Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing373 cited
  • 2010Do Abnormally High Audit Fees Impair Audit Quality?359 cited
  • 2012Abnormal Audit Fees and Restatements349 cited
  • 2007Auditor fees and audit quality

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333 cited
  • 2011Fee Pressure and Audit Quality311 cited
  • Cited by

    • 2023The materiality of identified misstatements by auditors and earnings management18 cited
    • 2017The impact of financial restatement on auditor changes: Iranian evidence17 cited