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Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems
16 references·1 citing·39 second hop
Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems (2017)Consequences of Low-Quality Audits for En…A review of archival auditing research (2014)A review of archival auditing…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…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…Financial fraud, director reputation, and shareholder wealth (2007)Financial fraud, director rep…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …On Doctors, Mechanics, and Computer Specialists: The Economics of Credence Goods (2006)On Doctors, Mechanics, and Co…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Information quality and the valuation of new issues (1986)Information quality and the v…Positive Accounting Theory (1985)Positive Accounting TheoryDisclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Auditor size and audit quality (1981)Auditor size and audit qualityFree Competition and the Optimal Amount of Fraud (1973)Free Competition and the Opti…Classifying Restatements: An Application of Machine Learning and Textual Analytics (2021)Classifying Restatements: An …INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Investment banking, reputation, and the underpricing of initial public offerings (1986)Initial Public Offerings and Underwriter Reputation (1990)OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)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)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)Performance matched discretionary accrual measures (2005)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Capital markets research in accounting (2001)Equity Incentives and Earnings Management (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Detecting Earnings Management. (1995)Auditor Industry Specialization and Earnings Quality (2003)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)The Evolution of Cooperation (1981)The Role of Market Forces in Assuring Contractual Performance (1981)Evaluating the Potential of Interactive Media through a New Lens: Search versus Experience Goods (1998)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)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

  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1973Free Competition and the Optimal Amount of Fraud3,943 cited
  • 2014A review of archival auditing research3,184 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2007Financial fraud, director reputation, and shareholder wealth1,041 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data

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775 cited
  • 2006On Doctors, Mechanics, and Computer Specialists: The Economics of Credence Goods746 cited
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    • 2021Classifying Restatements: An Application of Machine Learning and Textual Analytics12 cited