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Audit partner industry specialization and audit quality: Evidence from Spain
16 references·5 citing·29 second hop
Audit partner industry specialization and audit quality: Evidence from Spain (2017)Audit partner industry specialization and…Detecting Earnings Management (2012)Detecting Earnings ManagementWhat do we know about audit quality? (2004)What do we know about audit q…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…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…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…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryMethodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Advances in the psychology of human intelligence (1983)Advances in the psychology of…Expertise in Problem Solving. (1981)Expertise in Problem Solving.Auditor size and audit quality (1981)Auditor size and audit qualityAuditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies (2022)Auditor industry expertise an…Audit partner workload, gender and audit quality (2022)Audit partner workload, gende…Audit quality, political connections and information asymmetry: evidence from banks in gulf co-operation council countries (2020)Audit quality, political conn…Archival research on audit partners: assessing the research field and recommendations for future research (2020)Archival research on audit pa…Does Availability of Audit Partners Affect Audit Quality? Evidence From China (2019)Does Availability of Audit Pa…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Cross-Section of Expected Stock Returns (1992)Debt covenant violation and manipulation of accruals (1994)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)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The Raven's Progressive Matrices: Change and Stability over Culture and Time (2000)Effects of problem-based learning: a meta-analysis (2003)Executive Attention, Working Memory Capacity, and a Two-Factor Theory of Cognitive Control (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1983Advances in the psychology of human intelligence1,563 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 1981Expertise in Problem Solving.1,414 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2000

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Does size matter? The influence of large clients on office-level auditor reporting decisions
1,191 cited

Cited by

  • 2020Archival research on audit partners: assessing the research field and recommendations for future research37 cited
  • 2020Audit quality, political connections and information asymmetry: evidence from banks in gulf co-operation council countries25 cited
  • 2019Does Availability of Audit Partners Affect Audit Quality? Evidence From China24 cited
  • 2022Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies23 cited
  • 2022Audit partner workload, gender and audit quality20 cited