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The contextual nature of the association between managerial ability and audit fees
16 references·0 citing·41 second hop
The contextual nature of the association between managerial ability and audit fees (2017)The contextual nature of the association …The Relation between Managerial Ability and Audit Fees and Going Concern Opinions (2014)The Relation between Manageri…Audit Fees and Social Capital (2014)Audit Fees and Social CapitalDirectors' and officers' liability insurance and loan spreads (2013)Directors' and officers' liab…Quantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act (2009)The Impact of Regulation on A…Audit Fees for Initial Audit Engagements Before and After SOX (2009)Audit Fees for Initial Audit …Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…Litigation Risk and Auditor Resignations. (1997)Litigation Risk and Auditor R…Lawsuits against Auditors (1994)Lawsuits against AuditorsAuditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment (1993)Determinants of judgment perf…Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Applied Linear Statistical Models. (1975)The Contagion Effects of Accounting Restatements (2008)Stock market reaction to CEO certification: the signaling role of CEO background (2009)Auditor size and audit quality (1981)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)Determinants of Auditor Expertise (1990)The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)Research Methods in Accounting (2003)The Ethical Implications of Using Artificial Intelligence in Auditing (2020)Social Capital in the Creation of Human Capital (1988)Bowling alone: the collapse and revival of American community (2000)Social Capital in the Creation of Human Capital (2000)Corporate social responsibility and social capital (2015)Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance (2016)Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds (2017)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Art and Science of Negotiation. (1984)Earnings management to avoid earnings decreases and losses (1997)Accounting, professions and regulation: Locating the sites of professionalization (2006)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Measuring the efficiency of decision making units (1978)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)CEO Ability and Management Earnings Forecasts * (2011)Managerial Ability and Earnings Quality (2012)Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic (2021)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)A Review of the Archival Literature on Audit Partners (2017)
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References

  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 1993Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment680 cited
  • 1994Lawsuits against Auditors540 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 1989Characteristics of firms correcting previously reported quarterly earnings486 cited
  • 2014Audit Fees and Social Capital473 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 1997Litigation Risk and Auditor Resignations.282 cited
  • 2014The Relation between Managerial Ability and Audit Fees and Going Concern Opinions250 cited
  • 2013Directors' and officers' liability insurance and loan spreads210 cited
  • 2009The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

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200 cited
  • 2009Audit Fees for Initial Audit Engagements Before and After SOX160 cited
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