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Effect of international working experience of individual auditors on audit quality: Evidence from China
16 references·11 citing·34 second hop
Effect of international working experience of individual auditors on audit quality: Evidence from China (2017)Effect of international working experienc…A review of archival auditing research (2014)A review of archival auditing…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The New Argonauts. Regional Advantage in a Global Economy (2009)The New Argonauts. Regional A…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Brain Drain and Human Capital Formation in Developing Countries: Winners and Losers (2008)Brain Drain and Human Capital…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Performance matched discretionary accrual measures (2005)Performance matched discretio…What do we know about audit quality? (2004)What do we know about audit q…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Can a brain drain be good for growth in the source economy? (1997)Can a brain drain be good for…Human Capital (1993)Human CapitalEarnings Management During Import Relief Investigations (1991)Earnings Management During Im…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Does the mandatory disclosure of audit information affect analysts' information acquisition? (2022)Does the mandatory disclosure…CPAs and Big 4 office audit quality (2022)CPAs and Big 4 office audit q…The brain gain of CFOs in China: The case of analyst forecasts (2021)The brain gain of CFOs in Chi…Do managers hedge disaster risk? Extreme earthquake shock and firm innovations (2021)Do managers hedge disaster ri…Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China (2021)Do auditors’ early-life socio…Signing auditors’ foreign experience and audit pricing (2020)Signing auditors’ foreign exp…Do Life Cycles Affect Financial Reporting Quality? Evidence from Emerging Market (2020)Do Life Cycles Affect Financi…Archival research on audit partners: assessing the research field and recommendations for future research (2020)Archival research on audit pa…Air pollution, auditors' pessimistic bias and audit quality: evidence from China (2020)Air pollution, auditors' pess…The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey (2018)The impact of auditor educati…International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non‐big 4 auditors (2018)International evidence on eco…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Econometric Analysis of Cross Section and Panel Data (2001)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? 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this work references cited by second hop

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1993Human Capital4,307 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2014A review of archival auditing research3,184 cited
  • 2009The New Argonauts. Regional Advantage in a Global Economy1,392 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2008Brain Drain and Human Capital Formation in Developing Countries: Winners and Losers1,115 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2006Audit Partner Tenure and Audit Quality

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969 cited
  • 1997Can a brain drain be good for growth in the source economy?945 cited
  • Cited by

    • 2018International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non‐big 4 auditors44 cited
    • 2022Does the mandatory disclosure of audit information affect analysts' information acquisition?40 cited
    • 2020Archival research on audit partners: assessing the research field and recommendations for future research37 cited
    • 2021Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China30 cited
    • 2020Air pollution, auditors' pessimistic bias and audit quality: evidence from China29 cited
    • 2021The brain gain of CFOs in China: The case of analyst forecasts29 cited
    • 2022CPAs and Big 4 office audit quality28 cited
    • 2021Do managers hedge disaster risk? Extreme earthquake shock and firm innovations24 cited
    • 2020Signing auditors’ foreign experience and audit pricing24 cited
    • 2020Do Life Cycles Affect Financial Reporting Quality? Evidence from Emerging Market24 cited
    • 2018The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey22 cited